The inheritance and gift tax (ErbSt) is one of the most controversial tax types ever. Supporters and opponents bring a wide variety of arguments into the field, which are quite understandable from an objective point of view – regardless of one’s own attitude. We look at some of the most common points of discussion and finally briefly go into the basics of tax liability!
Inheritances and gifts are treated identically by the legislature, since taxpayers could otherwise avoid a pure inheritance tax by making advance gifts.
Although around 70% of Germans are against the imposition of an inheritance and gift tax, there are some good arguments for this type of tax. The most common are:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.