Overview

• Destatis reports €13.3 billion in assessed inheritance and gift taxes for 2024, up 12.3% year over year to a new high.
• Inheritance tax assessments rose to €8.5 billion (+9.5%), while gift tax reached €4.8 billion (+17.8%).
• Assessed transfers totaled €113.2 billion, down 6.8% from 2023, driven by fewer large business and share transfers.
• Gift tax has increased steadily since 2019 and has more than doubled since 2021, expanding its share of overall assessments.
• IMK estimates roughly €400 billion is passed on annually and highlights about €17 billion in preferential treatment, as SPD figures press for tighter rules, Markus Söder pushes regionalization, and Chancellor Merz signals no change for now.