Inherited and donated assets reach new highs

Compared to 2022, assets subject to inheritance and gift tax increased by 19.8 % in 2023.

According to the Federal Statistical Office, inherited and gifted assets have risen to a new high. In 2023, the tax offices assessed asset transfers through inheritances and gifts amounting to 121.5 billion euros. After this figure had fallen by 14.0 % in 2022, the amount rose again by 19.8 % in 2023, thus reaching a new high. The inheritance and gift tax assessed rose by 3.9 % to 11.8 billion euros in 2023.