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.