A deceased childless businesswoman inherits a house in Düsseldorf from her sister. Value: €1,000,000 Inheritance tax: €245,125 To pay the tax, the sister must sell the house. The sale entails the purchaser paying a real estate transfer tax of €65,000. This brings the total tax payable to €310,125. This applies to a house purchased with fully taxable funds and for which real estate tax was paid annually.