Vermögen: Erbschaftsteuer – diese Abzüge sollten Sie nutzen
Nicht nur Erben, sondern auch Vermächtnisnehmer können mit der Erbfallkostenpauschale ihre Erbschaftsteuer senken. Das hat der BFH klargestellt. Ein weiterer Freibetrag wird oft übersehen.
In Frankfurt, it was reported that government revenue from inheritance and gift tax has reached a new record high. According to the Federal Statistical Office, German tax administrations collected 21.4 billion euros last year, marking an increase of nearly 61 percent compared to the previous year. This surge in taxation was due to a substantial transfer of wealth, valued at approximately 141 billion euros.
The boost in taxation was attributed to large transfers of assets, particularly between 20 million euros and above. Company shares and business assets played a significant role in this development. However, these statistics only represent a small fraction of the overall wealth transferred within Germany, as most inheritances and gifts fall below the tax-free thresholds.
To ensure that as much wealth as possible remains with heirs, tax experts recommend early succession planning. When filing an inheritance tax return, potential deductions such as the estate administration flat rate should be considered. This threshold was raised from 10,300 euros to 15,000 euros in 2025. The Federal Finance Court (BFH) clarified in a recently published judgment which deductions inheritors and legatees can utilize and how they can save on taxes.
Two tax experts explain the implications of the judgment for heirs and how they can further reduce their tax burden.
Written by urgent.news from Handelsblatt's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
