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German inheritance, property law & tax trends

Updated 12 times since CLSTR started tracking revisions of this situation.

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2026-08-27 01:18 UTC → 2026-09-08 13:00 UTC · added ~~removed~~

Since May 2026, German authorities have warned heirs to secure ~~physical and digital assets, noting the six-week deadline to accept or reject estates. As Germany approaches~~ assets ahead of a historic decade of wealth ~~transfer, experts emphasize~~ transfer. While 2025 data from the Federal Statistical Office (Destatis) showed record inheritance and gift taxes of 21.4 billion euros, economist Julia Jirmann has challenged the revenue figures. Jirmann notes that while ~~cash gifts are simple, transfers of real estate or company shares require~~ 21.4 billion euros were assessed, actual collections reached only 15 billion euros, a ~~notarial deed~~ discrepancy of over 25 percent attributed to ~~be valid. Early inheritance planning is recommended~~ significant exemptions for the ultra-wealthy. Specifically, heirs receiving assets over 26 million euros can receive exemptions for up to ~~optimize~~ 100 percent of due tax. Jirmann also noted that a large portion of the reported increase was driven by a single case: the death of billionaire Heinz Hermann Thiele, which accounted for nearly 4 billion euros in assessed taxes. As the transfer wave approaches, a survey by CIVEY on behalf of Liechtenstein Life reveals significant knowledge gaps regarding tax ~~allowances~~ optimization. Only 21 percent of respondents are familiar with financial tools like wealth tariffs or generation insurance, and ~~prevent disputes. Recent judicial rulings have clarified tax liabilities. The Federal Fiscal Court ruled~~ 69 percent are unaware that ~~heirs may receive an inheritance~~ specific fund policies can be used to utilize tax ~~exemption if an inherited asset is lost without fault, provided they take reasonable protective measures~~ allowances. Knowledge levels vary by age, peaking at 35 percent among 18-to-29-year-olds and ~~pursue restitution claims; however, market-related value declines do not qualify~~ dropping to 13 percent for ~~relief. Additionally,~~ the ~~Higher Regional Court~~ 40-to-49 age group. Consequently, 35 percent of ~~Brandenburg ruled that heirs cannot be fined~~ respondents expressed a high or very high need for ~~failing to produce documents if statutory retention periods have expired~~ professional advice regarding wealth transfer. Legal and ~~reasonable efforts were made to find them.~~ political tensions persist. The Federal Constitutional Court is scheduled to hold a ~~two-day~~ hearing on 12–13 October ~~to examine the legislature’s competence~~ regarding property ~~valuation, personal allowances,~~ valuation and business asset exemptions. Political debate remains ~~intense. During a ZDF talk show, Kevin Kühnert of Finanzwende e. V. criticized the ‘special right’~~ divided between critics of ~~those receiving massive~~ corporate ~~inheritances without prior contribution, while Andrea Thoma-Böck~~ inheritance privileges and proponents of ~~‘Initiative Zukunft Wirtschaft’ argued that~~ tax-free inheritance ~~is necessary~~ to protect the German business location. Data from the Federal Statistical Office (Destatis) shows that in 2025, German inheritance and gift taxes reached a record 21.4 billion euros, a 60.8 percent increase from the previous year. This surge was driven by significant wealth transfers, with taxes on transfers of at least 20 million euros more than doubling. Total wealth transferred through inheritances and gifts amounted to 141.1 billion euros, a 23.1 percent rise. Notably, transfers of corporate shares rose by 128.9 percent to 16.8 billion euros.

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