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Public finance & taxes

Other taxes

Inheritace tax, gift tax

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 …

Assessed inheritance and gift tax up to 5.5 billion euros in 2015

Inheritance and gift tax statistics 2015 cover taxable transfers by reason of death, amounting to 20.9 billion euros, and from donations, amounting to 14.3 billion euros. The total sum of related taxes amounted to 5.5 billion euros, of which 4.4 billion euros inheritance tax and 1.1 billion euros gift tax. This was a 1.1% increase on the previous year.

More : Assessed inheritance and gift tax up to 5.5 billion euros in 2015 …

Aviation tax

1.1 billion euros of aviation tax declared in 2016

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

1.1 billion euros of aviation tax was payable in 2016 for roughly 86 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 (83.2 %), the airlines had to pay the lowest rate of 7.38 euros in 2016 (including flights to/from North Sea islands, tax reduction to 20 % of the tax rate). For 4.1 % of the passengers, the medium rate of 23.05 euros was paid and for 12.7 % of the passengers the highest rate (41.49 euros).

More : 1.1 billion euros of aviation tax declared in 2016 …

Additional Information

Key figures

Inheritance tax and gift tax statistics 2016
Taxable transfersEUR 37.8 bn
Assessed taxEUR 6.8 bn
Aviation tax 2016
Air passengers carried86,259,074
Assessed aviation taxEUR 1.1 bn

© Statistisches Bundesamt (Destatis), 2017

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