Overview
- The Berlin-based DIW released its analysis Friday, estimating that abolishing current exemptions would lift inheritance- and gift-tax revenue by 7.8 billion euros in 2026, a 65 percent increase.
- About 6.1 billion euros of the gain would come from transfers above five million euros, and the number of taxpayers would rise by roughly 8,100 cases, or 4.5 percent.
- The study reports that from 2009 to 2024 more than 510 billion euros in corporate assets were transferred tax-free, largely through gifts.
- The Greens cite the findings to argue for removing relief for business assets and rented housing while allowing multi‑year deferrals so operating companies can meet tax bills.
- Alternative designs modeled by DIW include a 10 percent flat rate that would cut receipts by 4.4 billion euros (roughly neutral only near 15 percent) and an SPD-style 1.5 million euro lifetime allowance with a 25 percent rate that would reduce revenue by 1.8 billion euros and shrink the taxpayer base by 94 percent.