{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Berechnung","Steuerklasse u. Freibetrag","Steuersatz"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":1,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Berechnung","index":0,"n_rows":39,"n_cols":3,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
["Erblasser / Schenker:"]
["Karl Mustermann"]
[]
["Erbe / Erwerber der Schenkung:"]
["Maria Mustermann"]
[]
["Berechnung der Erbschaft- / Schenkungsteuer"]
[]
["persönliches Verhältnis zum Erblasser / Schenker",null,"Steuerklasse"]
[]
["Ehegatte",null,{"$f":"VLOOKUP(A11,'Steuerklasse u. Freibetrag'!$A$2:$B$26,2,0)","v":"I"}]
[]
[]
[]
[null,null,"Euro"]
[]
["Gesamterwerb",null,1000000]
[]
["persönlicher Freibetrag","./.",{"$f":"VLOOKUP(A11,'Steuerklasse u. Freibetrag'!$A$2:$C$26,3,0)","v":500000}]
[]
[null,null,{"$f":"IF(C17-C19<0,0,C17-C19)","v":500000}]
["steuerpflichtiger Erwerb","rd.",{"$f":"ROUNDDOWN(C21,-2)","v":500000}]
[]
["ohne Milderungsvorschrift"]
["Steuersatz",null,{"$f":"INDEX(Steuersatz!A4:D11,MATCH($C$22,Steuersatz!A4:A11,1),MATCH($C$11,Steuersatz!$A$2:$D$2,0))","v":15}]
["Erbschaft- / Schenkungsteuer",null,{"$f":"C22*C25%","v":75000}]
[]
["mit Milderungsvorschrift § 19 Abs. 3 ErbStG"]
["Steuersatz",null,{"$f":"INDEX(Steuersatz!A14:D20,MATCH($C$22,Steuersatz!A14:A20,1),MATCH($C$11,Steuersatz!$A$2:$D$2,0))","v":11}]
["Endbetrag der letztvorhergehenden Tabellenstufe",null,{"$f":"IF(C11=\"I\",INDEX(Steuersatz!A14:A20,MATCH($C$29,Steuersatz!B14:B20,0)),IF(C11=\"II\",INDEX(Steuersatz!A14:A20,MATCH($C$29,Steuersatz!C14:C20,0)),INDEX(Steuersatz!A14:A20,MATCH($C$29,Steuersatz!D14:D20,0))))","v":300000}]
[]
[{"$f":"\"Erbschaft- / Schenkungsteuer aus €  \"&TEXT(C30,\"#.##0,00\")","v":"Erbschaft- / Schenkungsteuer aus €  300.000,00"},null,{"$f":"C30*C29%","v":33000}]
[{"$f":"IF(C25<=30,\"zuzüglich 50 % aus €  \",\"zuzüglich 75 % aus €  \")&TEXT(C22-C30,\"#.##0,00\")","v":"zuzüglich 50 % aus €  200.000,00"},null,{"$f":"IF(C25<=30,(C22-C30)*0.5,(C22-C30)*0.75)","v":100000}]
["Erbschaft- / Schenkungsteuer",null,{"$f":"SUM(C32:C33)","v":133000}]
[]
[]
[null,{"$f":"IF(C39=0,\"\",IF(C39/C22%=C37,\"\",\"rd.\"))","v":""},{"$f":"IF(C39=0,0,ROUND(C39/C22%,0))","v":15}]
[{"$f":"\"Steuersatz \"&B37&\" \"&C37&\" %\"","v":"Steuersatz  15 %"}]
["Erbschaft- / Schenkungsteuer",null,{"$f":"IF(OR(C22=0,C26<=50,C34<=50),0,IF(C34<C26,C34,C26))","v":75000}]

{"sheet":"Steuerklasse u. Freibetrag","index":1,"n_rows":24,"n_cols":3,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["Steuerklasse und Freibetrag","Steuerklasse","Freibetrag"]
["Ehegatte","I",500000]
["Lebenspartner","III",500000]
["Sohn","I",400000]
["Tochter","I",400000]
["Stiefkind","I",400000]
["Kind eines verstorbenen Kindes/Stiefkindes","I",400000]
["Kind eines lebenden Kindes/Stiefkindes","I",200000]
["weiterer Abkömmling eines lebenden Kindes/Stiefkindes","I",200000]
["Elternteil bei Erwerb von Todes wegen","I",100000]
["Vorelternteil bei Erwerb von Todes wegen","I",100000]
["Elternteil bei Schenkung","II",20000]
["Vorelternteil bei Schenkung","II",20000]
["Schwester","II",20000]
["Bruder","II",20000]
["Nichte","II",20000]
["Neffe","II",20000]
["Stiefelternteil","II",20000]
["Schwiegertochter","II",20000]
["Schwiegersohn","II",20000]
["Schwiegerelternteil","II",20000]
["geschiedener Ehegatte","II",20000]
["übriger Erwerber","III",20000]
["Zweckzuwendung","III",20000]

{"sheet":"Steuersatz","index":2,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,1,0,3]]}
["Steuerpflichtiger ","Steuerklasse"]
["Erwerb  > =","I","II","III"]
[null,"%","%","%"]
[0,0,0,0]
[1,7,30,30]
[75001,11,30,30]
[300001,15,30,30]
[600001,19,30,30]
[6000001,23,30,30]
[13000001,27,50,50]
[26000001,30,50,50]
[]
["Milderung § 19(3)"]
[0,0,0,0]
[75000,7,30,30]
[300000,11,30,30]
[600000,15,30,30]
[6000000,19,30,30]
[13000000,23,30,30]
[26000000,27,50,50]