Abstract
Abstract The current German inheritance and gift tax statistics for 2022 suggest rising tax revenues. However, the statistics are misleading, particularly for large estates, because a large proportion of the taxes assessed are subsequently remitted. This is due to extensive tax exemptions for corporate assets. On the one hand, the findings are important for the assessment of the latest inheritance tax reform, which may not meet the requirements of the Federal Constitutional Court. On the other hand, they show that wealth-related taxes are currently declining despite very high wealth inequality in Germany.
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