Official figures
German inheritance and gift tax in figures.
EUR 13.3 billion, a record in 2024.
Germany is assessing more inheritance and gift tax than ever. How does it split between inheritances and gifts, which assets pass on and where is the trend heading? Switch the year, break it down by type of asset or type of acquisition. Data base: Federal Statistical Office (Destatis).
Inheritance and gift tax in figures
How much tax does the German state assess on inheritances and gifts, and which assets are transferred? The official statistics of the Federal Statistical Office (Destatis) for 2024 and 2023 - switch the year and break the figures down by asset type or type of acquisition.
Total tax assessed
13.3EUR bn
of which inheritance tax
8.5EUR bn
of which gift tax
4.8EUR bn
In 2024 the tax assessed reached a new record of EUR 13.3 bn. Gift tax has more than doubled since 2021, while transferred business assets fell sharply again after the record year of 2023.
Business assets - of which large acquisitions above EUR 26m: 8.6 EUR bn (-49.7 %)
Source: Federal Statistical Office (Destatis), Inheritance and Gift Tax Statistics 2024. Figures rounded in EUR bn. Comparison year 2023 from the prior-year statistics (press release No. 273 of 16 July 2024).
Note: This overview reproduces the official assessment statistics and is no substitute for advice. The tax assessed in a given year relates to the cases processed that year; assessments often follow the inheritance by several years. Tax exemptions and reliefs, for example for business assets under sections 13a and 13b ErbStG, are already reflected in the figures shown. Your specific case requires an individual review.
Larger assets that will pass on one day?
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At a glance
2024 against 2023
The key figures of the official inheritance and gift tax statistics side by side.
| Key figure | 2024 | 2023 |
|---|---|---|
| Total assessed tax | EUR 13.3bn (+12.3 %) | EUR 11.8bn (+3.9 %) |
| of which inheritance tax | EUR 8.5bn (+9.5 %) | EUR 7.7bn (-4.5 %) |
| of which gift tax | EUR 4.8bn (+17.8 %) | EUR 4.1bn (+24.9 %) |
| Transferred assets (taken into account for tax) | EUR 113.2bn (-6.8 %) | EUR 121.5bn (+19.8 %) |
| Real property | EUR 46.4bn | EUR 45.6bn |
| Business assets | EUR 21.5bn | EUR 29.8bn |
| Shares in corporations | EUR 7.4bn | EUR 10.3bn |
| Inheritances & bequests | EUR 64.1bn | EUR 61.2bn |
| Gifts | EUR 49.1bn | EUR 60.3bn |
Federal Statistical Office (Destatis), inheritance and gift tax statistics 2024 (press release No. 320 of 03.09.2025) and 2023 (press release No. 273 of 16.07.2024). Figures rounded.
Frequent questions
Putting the numbers in context
How much inheritance and gift tax does Germany assess?
In 2024 the tax offices assessed EUR 13.3bn - a new record and an increase of 12.3 % on 2023. Of this, EUR 8.5bn fell on inheritance tax (+9.5 %) and EUR 4.8bn on gift tax (+17.8 %). In 2023 the combined figure was EUR 11.8bn. The measure is the tax assessed, not the tax actually received in cash (Federal Statistical Office, inheritance and gift tax statistics).
Why is gift tax rising so sharply?
Assessed gift tax has more than doubled since 2021 and reached a further record of EUR 4.8bn in 2024. The driver is the early transfer of larger fortunes: anyone who transfers during their lifetime uses the allowances afresh every ten years and can pass on business assets at a reduced rate. In 2023 the values transferred by gift rose by 44.7 % - above all through large business-asset acquisitions above EUR 26m, which more than tripled against 2022.
Which assets are most often inherited or gifted?
For years the largest block has been real property - that is, real estate. In 2024 EUR 46.4bn of real property was transferred, ahead of other assets (EUR 37.8bn) and business assets (EUR 21.5bn). Shares in corporations accounted for EUR 7.4bn, agriculture and forestry for EUR 1.6bn. Business assets fluctuate the most, because single large transfers push the total up sharply in some years.
Is the assessed tax the tax that arose in the year?
No. The statistics count the cases processed and assessed by the tax offices in a calendar year. Several years often lie between the death or gift and the assessment, because valuing real estate and businesses takes time. A high annual figure therefore also reflects acquisitions from earlier years. For the long-term picture the trend over several years is more meaningful than a single annual value.
How can inheritance tax be reduced in an individual case?
The statistics show averages, but the individual case is what counts. The levers are the personal allowances (§ 16 ErbStG - EUR 500,000 for spouses, EUR 400,000 per child), the relief for business assets (§§ 13a, 13b ErbStG), the use of the ten-year rhythm for gifts and structures such as the reservation of a usufruct. Which combination fits depends on the type of asset, the family constellation and the time horizon, and belongs in an individual consultation.
Keep calculating
From the trend to your own case
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Business assets, real estate or shareholdings that are meant to pass on one day? Then the structure decides the tax burden. In a personal conversation we put your situation in context and show the route with the lowest burden.