{
  "id": 3459846,
  "title": "Steuern: Neuer Höchstwert bei Erbschaft- und Schenkungsteuer",
  "url": "https://urgent.news/2026/08/26/steuern-neuer-hochstwert-bei-erbschaft-und-schenkungsteuer",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-08-26T07:42:57.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/steuern-neuer-hoechstwert-bei-erbschaft-und-schenkungsteuer/100249769.html"
  },
  "original_language": "de",
  "account": "In 2025, the German state collected record-high revenue from inheritance and gift taxes, reaching a staggering 21.4 billion euros. This represents a 60.8% increase compared to the previous year and marks the highest figure ever recorded. The surge in taxation on significant wealth transfers of at least 20 million euros was the main driver, more than doubling (146.8% increase) both inheritance and gift tax rates. Both inheritance and gift taxes hit new peak values, with inheritance tax rising by 57.1% to 13.3 billion euros, up from 9.0 billion euros in 2021. Gift tax saw an even more impressive 67.3% increase to 8.1 billion euros, up from 4.8 billion euros in 2021. In total, 141.1 billion euros worth of wealth was transferred in 2025, a 23% increase. Significant contributors included business shares and corporate assets, with 16.8 billion euros more shares of capital companies transferred compared to the prior year, a 129% increase. Business assets saw a 19% increase to 25.6 billion euros, driven mainly by gifts. Personal allowances, which are generally tax-free and not included in statistics, accounted for most transfers. Certain tax reliefs, such as the so-called exemption for business wealth, resulted in tax relief of 3.7 billion euros in 2025, mainly from gifts. According to the IMK, around 400 billion euros are inherited or gifted in Germany each year, equivalent to roughly the size of the federal budget.",
  "summary": "Die festgesetzte Erbschaft- und Schenkungsteuer in Deutschland erreicht einen Rekordwert. Was steckt hinter dem starken Anstieg im vergangenen Jahr?",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}