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Inheritance tax reform

Current Project


Public Economics

Project Management

Stefan Bach

Project Period

April 1 - August 31, 2024

Funded by

Grüne Bundestagsfraktion

The aim of this research project is to examine the revenue and distribution effects of inheritance tax reforms proposed.The tax privileges for business assets (including the exemption requirement test) and for rented apartments are to be abolished. In order to reduce liquidity impact the tax liability is to be deferred or annuitized with interest. Furthermore, personal allowances and the tax rate are to be reformed.

DIW Team