Free time series
German inheritance tax revenue.
16 years over time.
How much inheritance and gift tax does Germany assess? In 2009 it was EUR 4.3 bn; in 2024 a record EUR 13.3 bn. The striking feature is the gap: gift tax has more than doubled since 2021, while inheritance tax temporarily declined. Data from the Federal Statistical Office (Destatis).
Assessed tax per year, stacked. Tap or hover for details.
Figures to cite
The key figures from this time series, free to use in articles and posts. Copy with one click - the source credit is already written out.
- In 2024 German tax offices assessed EUR 13.3 bn in inheritance and gift tax - the highest figure since 2009.
- Assessed gift tax rose from EUR 2.1 bn (2021) to EUR 4.8 bn (2024), more than doubling.
- From 2009 (EUR 4.3 bn) to 2024 (EUR 13.3 bn) total revenue more than tripled.
- In 2024, of total revenue EUR 8.5 bn was inheritance tax and EUR 4.8 bn was gift tax.
Source credit
When using these figures, please cite as:
Florian Enders, German inheritance and gift tax revenue over time 2009-2024 (assessed tax, data: Federal Statistical Office), florian-enders.de/en/erbschaftsteuer-aufkommenEvery year in detail
The full time series
Assessed German inheritance and gift tax from 2009 to 2024, in EUR bn.
| Year | Inheritance tax | Gift tax | Total |
|---|---|---|---|
| 2009 | 2.9 | 1.4 | 4.3 |
| 2010 | 3.4 | 1.2 | 4.6 |
| 2011 | 3.5 | 0.7 | 4.2 |
| 2012 | 3.6 | 0.6 | 4.2 |
| 2013 | 3.6 | 1.1 | 4.7 |
| 2014 | 4.3 | 1.1 | 5.4 |
| 2015 | 4.4 | 1.1 | 5.5 |
| 2016 | 5.7 | 1.1 | 6.8 |
| 2017 | 5.0 | 1.3 | 6.3 |
| 2018 | 5.7 | 1.0 | 6.7 |
| 2019 | 5.9 | 1.2 | 7.1 |
| 2020 | 6.8 | 1.8 | 8.5 |
| 2021 | 9.0 | 2.1 | 11.1 |
| 2022 | 8.1 | 3.3 | 11.4 |
| 2023 | 7.7 | 4.1 | 11.8 |
| 2024record | 8.5 | 4.8 | 13.3 |
Figures in EUR bn. Assessed tax (Destatis), not cash receipts. Source: Statistisches Bundesamt (Destatis), Erbschaft- und Schenkungsteuerstatistik.
Common questions
Understanding the revenue
How high is German inheritance and gift tax revenue in 2024?
In 2024 the tax offices assessed EUR 13.3 bn in total - the highest figure in this series since 2009. Of that, EUR 8.5 bn was inheritance tax and EUR 4.8 bn was gift tax. For comparison: in 2009 total revenue stood at just EUR 4.3 bn. The relevant measure is assessed tax, not the cash actually received (Federal Statistical Office, Destatis).
What is the gap between inheritance and gift tax?
Since 2021 the two taxes have diverged: assessed gift tax rose from EUR 2.1 bn (2021) to EUR 4.8 bn (2024), more than doubling. Inheritance tax first declined over the same window - from EUR 9.0 bn (2021) to EUR 7.7 bn (2023) - and stood at EUR 8.5 bn in 2024. As a result, the relative share of gifts in total revenue is visibly growing.
Why is gift tax rising so sharply?
The driver is anticipated lifetime transfers of larger estates. Those who transfer early use the personal allowances afresh every ten years (Section 16 ErbStG) and can pass on business assets with relief (Sections 13a, 13b ErbStG). The series shows the trend: from 2009 to 2020 gift tax stayed almost continuously between EUR 1 and 2 bn, then breaks out upward from 2021.
Is assessed tax the same as tax revenue?
No. This series shows assessed tax from the Federal Statistical Office's inheritance and gift tax statistics. That is not identical to the cash receipts of the state budgets (Federal Ministry of Finance). Example for 2015: assessed EUR 5.5 bn versus EUR 6.3 bn received in cash. There are also often several years between a death or gift and the assessment, because valuing real estate and businesses takes time.
How can you reduce your own inheritance or gift tax?
The statistics show the big picture; the individual case is what matters. Levers are the personal allowances (Section 16 ErbStG - EUR 500,000 for spouses, EUR 400,000 per child), the relief for business assets (Sections 13a, 13b ErbStG), using the ten-year rhythm for gifts and structures such as a reserved usufruct. Which combination fits depends on the type of assets, the family situation and the time horizon, and belongs in individual advice.
Read on
Related tools
Inheritance tax statistics
The breakdown for 2024 and 2023: assessed tax, transferred assets by asset type and by type of acquisition.
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Your planning decides.
Rising gift tax, high allowances, the ten-year rhythm - those who plan early actively shape their own burden. In a personal conversation we assess your situation and show the route with the lowest tax.