Exemption amount
In 2026 the exemption per child is 25,000 EUR. It applies per child per death. If the child later inherits from the second parent, the exemption applies again.
For a disabled child unable to support themselves, an additional exemption of around 75,000 EUR applies on top.
Who counts as a child?
- biological children;
- adopted children (fully equivalent);
- stepchildren, where the deceased was married to or registered partner of the other parent;
- foster children raised by the deceased for years, subject to conditions.
A son- or daughter-in-law does not count as a child. If they inherit directly, they fall in group 2 with rates of 30 or 40 percent and only 2,500 EUR exemption.
Worked example
A parent dies leaving 200,000 EUR, split between two children.
- Per-child share: 100,000 EUR
- Exemption: 25,000 EUR
- Taxable: 75,000 EUR
- Tax (10 % bracket 1): 7,500 EUR per child
Each child receives 92,500 EUR net.
Statutory distribution: child pays now, receives later
Under the statutory distribution the partner receives the whole estate and the children only have a non-callable claim. Inheritance tax for the children is still due immediately, even though they will only see the money later.
Many partners advance the tax for the children, creating a debt that is settled at the second death.
Tip: think about gifts
A parent can give a child a yearly tax-free amount (around 6,700 EUR in 2026) in addition to a one-off enhanced gift of around 32,000 EUR for specific purposes. Lifetime gifting uses exemptions that would otherwise be lost. Gifting versus inheriting.