German tax authorities conducted a special review, known as the waiver necessity check, in 34 cases involving inheritances and bequests totaling 13 billion euros. As reported by Spiegel, this review revealed significant tax savings: out of nearly four billion euros initially assessed in taxes, only 276 million euros remained.
Individuals under the age of 18 benefited disproportionately from these reductions. According to figures from the Federal Ministry of Finance, mentioned in a parliamentary inquiry by the Green party’s Christian Görke, four heirs who received assets worth nearly 1.5 billion euros paid only 0.5 percent, amounting to slightly under eight million euros after the assessment.
Görke also noted that the corporate assets handed down and gifted, which were nearly exempt from taxation, reached a new record total in 2025. Currently, the Constitutional Court is reviewing the legality of this waiver necessity check.
