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Inheritance and gift tax statistics 2015

Taxable transfer by reason of death and taxable transfer by gift by kind of tax liability
Item of registrationTaxable acquisitionTax actually set
Cases
Transfer by reason of death
Restricted517511
Unrestricted111,496110,546
Together112,013111,057
Transfer by gift
Restricted164159
Unrestricted29,80726,119
Together29,97126,278
Total141,984137,335
Euro 1,000
Transfer by reason of death
Restricted82,62013,757
Unrestricted20,773,9214,406,895
Together20,856,5414,420,652
Transfer by gift
Restricted35,8123,276
Unrestricted14,266,2121,080,193
Together14,302,0241,083,469
Total35,158,5655,504,122

© Statistisches Bundesamt (Destatis), 2017

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