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Inheritance tax 2015: 42.4 billion euros of business assets were transferred

2016-09-14 09:17:32

On 8 September, the Mediation Committee of the German Bundestag and Bundesrat convened for the first time to discuss the reform of inheritance tax. The discussions focus on the question in how far company assets will be exempted from inheritance tax in future. At the end of 2014, the Federal Constitutional Court declared the exemption regulations regarding company heirs unconstitutional.

In 2015, the assessed property transfers by gift or inheritance amounted to 102.0 billion euros. Other property and business assets accounted for 42.4 billion euros each and, in terms of value, were the most important types of property transferred (41.6% each). On the whole, there were 15,832 cases in which business assets were transferred by gift or inheritance in 2015. In 231 cases (1.5%), these business assets amounted to more than 26 million euros. However, taken together, these cases accounted for 25.7 billion euros, or 60.6%, of all business assets transferred.

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Kategorie: Federal Statistical Office of Germany News