There are noticeable disparities between East and West Germany concerning inheritances and gifts. Statistics gathered by the Federal Statistical Office (Destatis) on Tuesday revealed that in 2025, the vast majority of legally recognized wealth transfers-totaling 142.5 billion euros-originated from the western federal states. In contrast, the Eastern states and Berlin were responsible for just 8.0 billion euros of these transfers.
This difference in wealth transfer is starkly visible when comparing per capita averages. Although the Eastern states and Berlin housed nearly one-fifth (19%) of Germany’s population at the end of 2025, they accounted for only 5% of the total value of taxed transfers. Consequently, the legally recognized inherited and gifted wealth in the East and Berlin was only slightly less than 500 euros per person, significantly lower than the figure in the west, where transfers exceeded 2,100 euros per individual-more than four times the amount in the East. The national average for 2025 was slightly above 1,800 euros per person.
These varying amounts of legally recognized wealth transfers consequently influence the amount of tax assessed. Of the 21.4 billion euros in inheritance and gift tax levied across Germany in 2025, 95%-a total of 20.4 billion euros-came from the western federal states. Only 1.0 billion euros (5%) was assessed in the eastern federal states and Berlin.
Destatis clarifies that since inheritance and gift tax is a state tax, the officially assessed tax amounts do not align perfectly with the actual tax revenues recorded in the same year. This discrepancy is due to later payment flows, subsequent adjustments, and tax exemptions granted following the necessary review of hardship requirements.
