A government levy imposed on the acquisition of assets through an inheritance. The amount of tax usually depends on the value of the estate and the degree of relationship between the deceased and the heir.
example
Je nach Höhe des geerbten Vermögens kann eine beträchtliche Erbschaftsteuer anfallen.
Depending on the amount of inherited wealth, a considerable inheritance tax may be due.
Usage tips
Compound word
“Erbschaftsteuer” (inheritance tax) is a compound noun made from “die Erbschaft” (inheritance) and “die Steuer” (tax). The “s” in the middle is a linking s, which connects the two parts of the word and makes pronunciation easier.
EXAMPLE
Die Höhe der Erbschaftsteuer ist in Deutschland gesetzlich geregelt.
The amount of inheritance tax is regulated by law in Germany.
Typical verbs
Certain verbs are often used in connection with inheritance tax: a tax “fällt an” (becomes due), one must “zahlen” (pay) or “entrichten” (pay/remit) it, and the state “erhebt” (levies) it.
EXAMPLE
Auf das geerbte Haus fiel eine hohe Erbschaftsteuer an.
A high inheritance tax was due on the inherited house.
Register
This word is a technical term from finance and law. You find it mainly in official letters, legal texts, and news reports, but less often in everyday colloquial speech.
EXAMPLE
Mein Steuerberater hat mich über die Erbschaftsteuer informiert.
My tax advisor informed me about inheritance tax.
Compare with
synonym · confusable
Erbschaftsteuer vs Erbschaftssteuer
inheritance tax
'Erbschaftssteuer' and 'Erbschaftsteuer' mean the same tax: you pay it when you receive assets through an inheritance. The difference is mainly in spelling. 'Erbschaftsteuer' is the official and more technically precise form, for example in laws, forms, or with government offices. 'Erbschaftssteuer' is often used and understood in everyday language. Learners may confuse them because both sound very similar and usually mean the same thing in ordinary conversation.
Erbschaftsteuer
Für die Erbschaftsteuer braucht Maria genaue Angaben zum Wert des Nachlasses.
Maria needs exact details about the value of the estate for inheritance tax.
Erbschaftssteuer
Erik informiert sich über die Erbschaftssteuer, weil er ein Haus geerbt hat.
Erik is looking into inheritance tax because he inherited a house.