Inheritance tax in Cologne: what heirs pay on a house
€594,000 is what a house of 135 m² costs in Cologne, at the average sale price of €4,400 per m² (2025). A child who inherits it alone and doesn't move in pays €21,340 in inheritance tax. In 2009 that allowance covered 182 m²; today it covers 91 m².
- Flat, per m² (2025)
- €4,800
- House, per m² (2025)
- €4,400
- Child: tax-free today
- 91 m²
- Partner: tax-free today
- 5 m²
2009: €1,900
2009: €2,200
2009: 182 m²
€20,000 allowance
The Federal Constitutional Court heard two cases on inheritance tax on 12 and 13 October 2026. In one of them Bavaria objects, among other things, that the allowances have not been adjusted since 2009 although property prices have risen sharply. The rulings are expected in a few months; until then, today's rules apply.
Who pays what
Inheritance tax when one person inherits the whole home, doesn't move in and inherits nothing else, at the average sale price in Cologne.
| Heir | Allowance | Flat 70 m² (€336,000) | House 135 m² (€594,000) |
|---|---|---|---|
| Child | €400,000 | 0 € | €21,340 |
| Grandchild | €200,000 | €14,960 | €59,100 |
| Sibling, niece, nephew | €20,000 | €68,000 | €143,500 |
| Unmarried partner | €20,000 | €94,800 | €172,200 |
What the allowance covered in 2009 and today
The allowances have not changed since 2009. Flats in Cologne cost €4,800 per m² today against €1,900 in 2009: 2.5 times as much. Houses in Cologne cost €4,400 per m² today against €2,200 in 2009: 2.0 times as much. So every allowance covers less living space:
| Heir | Flat 2009 → 2025 | House 2009 → 2025 |
|---|---|---|
| Child | 211 m² → 83 m² | 182 m² → 91 m² |
| Grandchild | 105 m² → 42 m² | 91 m² → 45 m² |
| Siblings, partners | 11 m² → 4 m² | 9 m² → 5 m² |
How this is calculated
Sale prices: GREIX (Kiel Institute, ECONtribute and the valuation boards), average per m² from actual sales, annual values. Typical home: a 70 m² flat and a 135 m² house, the median living space of homes sold in the GREIX cities. Tax under today's law (§§ 15, 16, 19 ErbStG), at market value, without debt and without the family home exemption.
Questions
How much inheritance tax does a child pay on a house in Cologne?
For a house of 135 m² at the average price (€594,000): €21,340 if the child inherits it alone and doesn't move in. If two children inherit half each, each has a €400,000 allowance. A child who moves in straight away and stays ten years inherits up to 200 m² tax-free.
What does an unmarried partner pay in Cologne?
Unmarried partners have an allowance of only €20,000 and pay at least 30%: €172,200 on a house of 135 m². If they already own half, only the inherited half is taxed. A spouse would have a €500,000 allowance and inherit the family home they live in tax-free.
Do I pay inheritance tax if I live in the inherited home?
Spouses and children inherit the family home tax-free if they move in straight away and live there for ten years; children up to 200 m² of living space, the share above that is taxed. Moving out or selling earlier usually makes the tax due after all.
Other cities
Munich · Frankfurt · Hamburg · Düsseldorf · Stuttgart · Potsdam · Münster · Bonn · Karlsruhe · Wiesbaden · Lübeck · Leipzig · Dresden · Erfurt · Bochum · Dortmund · Duisburg · Chemnitz · Hamm · Bocholt · Mettmann district · Rhein-Erft district · Ludwigslust-Parchim district
Sources
- GREIX German Real Estate Index (Kiel Institute, ECONtribute, Gutachterausschüsse): data download
- § 16 ErbStG: personal allowances
- § 19 ErbStG: tax rates
- § 13 ErbStG: tax-free family home (Abs. 1 Nr. 4b, 4c)
- § 177 BewG: property is valued at market value
- Destatis: consumer price index, long series
- Federal Constitutional Court: hearings on inheritance tax, 12 and 13 October 2026 (Haufe)