dpa 31.01.2015 08:09 clock
The height of gave away and inherited wealth in Germany is growing. Photo: Jens Kalaene
major assets are given away and inherited in Germany forever. The donated assets rose to 39.9 billion euros in 2013, since the inheritance tax reform of 2009 by more than three times
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Wiesbaden – The bonus with the inherited assets fell by almost 42 percent (30.5 billion euros) significantly lower, the Federal Statistics Office in Wiesbaden
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The number of given away assets fell in the same period by more than 21 percent to 46,832 back, mainly because after the reform, the allowances are increased. Donations that fall under the exemption limit are not included in the statistics. The proportion of donations of more than 20 million euros thus took from 12 to almost 49 percent
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Because of the higher allowances and favorable regulations for the inheritance of business assets shrank taxable donations (minus 13.7 percent) and the actual fixed income (down 21.4 percent). The state took in 2013 approximately 4.6 billion euros from inheritance and gift tax on (2009: 4.5 billion euros)
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The operating assets was (except 2010) in each year, the largest gift of assets and liabilities. Due to the favorable legal position, these donations increased in the same period from 5.2 billion to 20.1 billion euros. The Federal Constitutional Court has partially explains this scheme in December 2014 unconstitutional. The old system had previously been used yet strong, the professionals
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