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Public finance & taxes

Other taxes

Inheritace tax, gift tax

Assessed inheritance and gift tax decreased by 8% in 2017

The inheritance tax and gift tax statistics 2017 cover taxable receipts of transfers by reason of death, amounting to 23.3 billion euros, and of transfers by gift, amounting to 11.2 billion euros. The total sum of assessed tax amounted to 6.3 billion euros, of which 5 billion euros came from inheritance tax and 1.3 billion euros from gift tax. This was an 8% decrease compared with the previous year.

More : Assessed inheritance and gift tax decreased by 8% in 2017 …

Property inherited or received as a gift up to 108.8 billion euros in 2016

The property transfers by inheritance or gift which the fiscal authorities assessed for tax purposes increased to 108.8 billion euros in 2016. The Federal Statistical Office (Destatis) also reports that these transfers were back at their 2014 high, following a 6.2% decrease in 2015.

More : Property inherited or received as a gift up to 108.8 billion euros in 2016 …

Aviation tax

1.1 billion euros of aviation tax declared in 2017

This picture shows an airplane (© AndreasF. / photocase.com)

1.1 billion euros of aviation tax was payable in 2017 for roughly 90 million air passengers, according to tax returns of the airlines. Depending on the distance, different tax rates are charged. For most of the air passengers (82.4 %), the airlines had to pay the lowest rate of 7.47 euros in 2017 (including flights to/from North Sea islands, tax reduction to 20 % of the tax rate). For 4.7 % of the passengers, the medium rate of 23.32 euros was paid and for 12.8 % of the passengers the highest rate (41.99 euros).

More : 1.1 billion euros of aviation tax declared in 2017 …

Additional Information

Key figures

Inheritance tax and gift tax statistics 2017
Taxable transfersEUR 34.5 bn
Assessed taxEUR 6.3 bn
Aviation tax 2017
Air passengers carried90,352,078
Assessed aviation taxEUR 1.1 bn

© Statistisches Bundesamt (Destatis), 2018

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