die  Erbschaftssteuer

C1

Estimated CEFR level.

/ˈeːɐ̯ʃaft͡sˌʃtɔʏɐ/

📜 What Exactly is 'die Erbschaftssteuer'?

Die Erbschaftssteuer is the German term for inheritance tax. It's a tax levied on the acquisition of assets through inheritance.

When a person dies and leaves assets (money, real estate, securities, etc.) to heirs, a tax may have to be paid to the state on the value of this estate (der Nachlass).

It is a so-called transaction tax (Verkehrsteuer), as it relates to the transfer of assets.

The article is die because the base word "Steuer" (tax) is feminine (die Steuer). In compound nouns, the gender is usually determined by the last word.

🚨 It's important to distinguish 'die Erbschaftssteuer' from 'die Schenkungssteuer' (gift tax), even though they are often treated together in the German Inheritance and Gift Tax Act (Erbschaftsteuer- und Schenkungsteuergesetz - ErbStG). Gift tax applies to asset transfers during one's lifetime.

📊 Grammar Focus: die Erbschaftssteuer

The word "Erbschaftssteuer" is a feminine noun. The article is die.

Declension Singular

Declension Plural

The plural "die Erbschaftssteuern" is used less frequently, usually when referring to different types or instances of this tax.

Example Sentences 📝

• Die Höhe der Erbschaftssteuer hängt vom Verwandtschaftsgrad und dem Wert des Erbes ab.
  (The amount of the inheritance tax depends on the degree of kinship and the value of the inheritance.)
• Er musste einen erheblichen Teil seines Erbes als Erbschaftssteuer an das Finanzamt abführen.
  (He had to pay a significant part of his inheritance to the tax office as inheritance tax.)
• Die Diskussion um die Abschaffung der Erbschaftssteuer wird immer wieder geführt.
  (The discussion about abolishing the inheritance tax comes up repeatedly.)
• Manche Länder kennen keine Erbschaftssteuer.
  (Some countries do not have an inheritance tax.)

🗣️ Usage in Daily Life and Jargon

Die Erbschaftssteuer is a term used mainly in the context of law (Recht), finance (Finanzen), and politics (Politik).

• In everyday life: People talk about it when someone inherits something or when discussing the general tax burden in Germany.
• In technical jargon: Tax advisors (Steuerberater), lawyers (Anwälte), and tax officials (Finanzbeamte) use the term precisely within the framework of the Inheritance and Gift Tax Act (ErbStG). Here, it concerns allowances (Freibeträge), tax classes (Steuerklassen), asset valuation (Bewertung von Vermögen), etc.

There is sometimes confusion with 'die Schenkungssteuer' (gift tax), which applies to gifts during one's lifetime, or 'die Einkommensteuer' (income tax), which taxes current income.

🧠 Mnemonics for Erbschaftssteuer

For the article: The base word is die Steuer. No matter what precedes it (Erbschaft, Einkommen, Umsatz...), it remains die Steuer. Think: Taxes are demanding, like a demanding woman ('die Frau'). So, die Steuer.

For the meaning: Break down the word: Erben (to inherit) -> leaves an Erbschaft (inheritance) -> upon which a Steuer (tax) is levied. Thus, the tax on the inheritance.

↔️ Synonyms & Antonyms

⚠️ Be careful not to confuse it with 'die Grunderwerbsteuer' (real estate transfer tax), which applies when purchasing property.

😂 A Little Joke

Warum freuen sich Finanzbeamte heimlich über reiche, kinderlose Onkel?
(Why are tax officials secretly happy about rich, childless uncles?)
... Weil sie wissen: Irgendwann klingelt die Erbschaftssteuer-Kasse!
(... Because they know: Eventually, the inheritance tax cash register will ring!)

✒️ A Poem about Tax

Das Leben endet, das Erbe winkt,
(Life ends, the inheritance beckons,)
ein Vermögen, das Freude bringt.
(A fortune that brings joy.)
Doch eh' der Erbe sich reich zählt,
(But before the heir counts themselves rich,)
hat der Staat schon Steuern gewählt.
(The state has already chosen taxes.)

Die Erbschaftssteuer, kalt und klar,
(The inheritance tax, cold and clear,)
nimmt sich ihren Teil, Jahr für Jahr.
(Takes its share, year after year.)
Ein Abzug vom geerbten Gut,
(A deduction from the inherited property,)
mal sanft, mal voller Wut.
(Sometimes gently, sometimes full of fury.)

❓ A Riddle

Ich komme erst, wenn jemand geht,
(I only come when someone leaves,)
und nehme mir, was übrig steht.
(And take what remains.)
Je näher du dem Toten warst,
(The closer you were to the deceased,)
desto weniger von mir du hast.
(The less of me you have.)

What am I?
... Die Erbschaftssteuer (The inheritance tax)

ℹ️ Other Information

Word Composition

The word "Erbschaftssteuer" is a compound noun (Kompositum), composed of:

• Die Erbschaft: The noun meaning 'inheritance', the assets passed on after death.
• -s-: A linking element ('Fugen-s'), often used between nouns in compounds.
• Die Steuer: The noun meaning 'tax'.

Context in Germany

In Germany, 'die Erbschaftssteuer' is regulated by the Inheritance and Gift Tax Act (Erbschaftsteuer- und Schenkungsteuergesetz - ErbStG). There are various tax classes (Steuerklassen) based on the degree of kinship and significant tax allowances (Freibeträge), especially for close relatives like spouses and children. The exact level of the tax is often a subject of political debate.