Thanks Lola. I think 307,000.-- Euro inheritance is tax free for spouses. For children it's 205,000.-- Euro. If I understand the law correctly, the tax rate is set according to what tax bracket the beneficiary is in. For example, if you earn less than 256,000,- /yr., you would have to pay 7% inheritance taxes.
Considering the fact that you are a lawyer, you might be interested in more detail: German inheritance taxes
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