On average, only around two percent of taxes were paid on 34 particularly large inheritances and donations in Germany in 2025. This finding comes from calculations by the Steuergerechtigkeit network, based on new data from the Federal Statistical Office, a report published by Spiegel.
The calculations show that due to the so-called relief requirement review for business assets exceeding 26 million euros, the actual inheritance and donation tax that was initially levied was waived by approximately 94 percent. This represented a total amount of 3.7 billion euros. Of this amount, 3.4 percent related to donations, which are often used by high-net-worth individuals to transfer wealth early and tax-efficiently.
According to Julia Jirmann of the Steuergerechtigkeit network, those who inherit or receive gifts of multi-million or billion-euro wealth pay a lower percentage than individuals who receive a smaller taxable estate above the tax-free allowances. Jirmann argues that this practice allows the estate tax to fail in its potential and reinforces the already high levels of wealth inequality in Germany.
