Free estate

The free estate is what is left over after debts, prior rights and legal rights have been paid out. ... All beneficiaries of the free estate must be blood relations of the deceased with the exception of adopted children.

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Although the term "free estate" does not have a statutory definition for inheritance tax (IHT), it is commonly used to distinguish between the assets that an individual can control and dispose of by their will and the extended meaning given to estate in the IHT legislation

(https://uk.practicallaw.thomsonreuters.com/4-...)

Residence Nil Rate Band (RNRB) - If someone dies on or after 6 April 2017 and they owned their own home or share of one, their estate may be entitled to a higher threshold*. This is the residence nil rate band (RNRB).

(https://www.gov.uk/guidance/check-if-you-can-...)

* Inheritance tax threshold, i.e. amount below which inheritance tax is not due.

IANAL. At a guess, I assume this is synonymous with estate (Nachlass). Maybe one of our legal experts will show up later.

Nil rate band is an amount that increases the threshold for inheritance tax.

Overview of calculation

Sum of value of all assets in the estate (gross value)

- Debt (e.g. mortgage) (=free estate?)

- Relief/exemption for certain asset types

- Value of assets left to spouse/partner, charity

= Net estate value before tax

Inheritance tax threshold =

Basic threshold (£325,000)

- Gifts made in 7 years prior to death

+ Residence nil rate band (RNRB)

Net estate value before tax - inheritance tax threshold = taxable estate value (total chargeable value at this title?)

Nil rate band apportioned to this title = diesem Rechtsanspruch zustehender anteiliger Freibetrag???

Total chargeable value at this title = Insgesamt bei diesem Rechtsanspruch zu besteuernder Wert???

Apportionment of tax at this title = Aufteilung der Steuer bei diesem Rechtsanspruch???

I think that apportion means assign rather than divide in these cases.

Rechtsanspruch ist im Falle der OP etwas schief, weil es nicht um Ansprüche auf etwas, sondern um verbriefte Rechte geht.

Etwas altertümlich, aber sachlich korrekt: Rechtstitel.

P.S. Zur Definition von apportionment im Kontext:

Einmal:

Apportioning the nil-rate band/RNRB (RNRB residential nil-band rate).

If the death estate is made up of more than one entry (IHTM31011) you will need to apportion the available nil-rate band and RNRB between the entries, before you can work out the tax. You do this by dividing the available nil-rate band and any RNRB by the total value of the death estate. Multiply the result of this sum by the value of each entry. This will give you the amount of nil-rate band and RNRB that can be applied at that entry. Tax will be due (at 40% or 36%) on the value at each entry after deducting the apportioned nil-rate band and RNRB. 

IHTM31015 - Assessing: calculation principles: the tax calculation (death cases) - HMRC internal manual - GOV.UK (www.gov.uk)

Andererseite:

Apportioning the tax

If some of the tax at an entry is being paid by instalments and some is not there will be more than one calculation at that entry. You will need to apportion the tax between these calculations. To do this:

• divide the tax due at the entry by the total value of the death estate, and
• multiply the result by the chargeable value of the property at each calculation

This will give you the amount of tax due at each calculation.  

Deshalb würde ich vdermutlich

apportionment of tax at this title

verstehen als

Steueranteil, der auf diesen Rechtstitel entfällt.

Aber, wie so oft:

AWWDI!