Tax

Calculate Gift Tax & Annual Exclusion

Built by Kevin Glover · @gloverbuilds · Verified formula

Determine if your gift is taxable. Calculate gift tax owed with annual and lifetime exclusion amounts.

📅 Updated April 2026 ✅ Formula verified 📖 4 min read 🆓 Free · No sign-up

In this article

Gift Tax Basics (2026)
Common Gift Tax Scenarios

Freibetraege

Ehepartner: 500.000 € alle 10 Jahre steuerfrei. Kinder: 400.000 €. Enkel: 200.000 €. Geschwister/Andere: 20.000 €. Steuersatz darueber: 7-30% (je Steuerklasse und Betrag). Der 10-Jahres-Rhythmus ermoeglicht strategische Vermoegensübertragung.

Planung

Schenkung zu Lebzeiten nutzt die 10-Jahres-Freibetraege mehrfach. Frueh anfangen: 2× Kinder-Freibetrag nutzen (je Elternteil 400.000 €). Niesbrauch-Vorbehalt bei Immobilien: Steuer reduzieren aber weiter nutzen.

⚡ CalcWolf Insight

The lifetime gift/estate tax exclusion of $13.61 million is scheduled to drop to approximately $7 million in 2026 when the 2017 Tax Cuts and Jobs Act provisions expire (unless Congress acts). Wealthy families are accelerating large gifts before this sunset. For most Americans, the current exclusion is so large it is irrelevant — but it is worth monitoring if your net worth exceeds $5 million.

Frequently asked questions

Wie viel steuerfrei an Kinder?▾

400.000 € pro Kind pro Elternteil alle 10 Jahre. Paar an 1 Kind: 800.000 € steuerfrei.

Wie Freibetraege optimal nutzen?▾

Frueh anfangen. Alle 10 Jahre erneut moeglich. 3 Zyklen (30 Jahre) = 2,4 Mio € steuerfrei an ein Kind.

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Kevin Glover · @gloverbuilds

Founder, CalcWolf · GLVTS · Blickr

All formulas sourced from primary references — IRS publications, peer-reviewed research, and official standards. Results are tested against independent reference calculators before publishing. Rates and brackets updated when official sources change. Editorial policy →