Germany inheritance and gift tax revenues hit record 21.4 billion euros

Germany's inheritance and gift tax revenues reached a record high of 21.4 billion euros in 2025, according to data from the Federal Statistical Office (Destatis). This represents a 60.8 percent increase compared to the previous year.

Inheritance tax specifically rose by 57.1 percent to 13.3 billion euros, while gift tax increased by 67.3 percent to 8.1 billion euros. The surge was primarily driven by very large wealth transfers; taxes assessed on transfers valued at 20 million euros or more more than doubled, increasing by 146.8 percent.

Despite the record revenue, significant tax exemptions were applied to business assets. Out of 25.6 billion euros in transferred business assets, 3.7 billion euros were waived under specific legal provisions. The Institute for Macroeconomics and Economic Research (IMK) noted that the increase reflects a higher volume of total wealth being transferred in 2025 compared to 2024, suggesting growing wealth inequality.