With the donation of assets with a value of more than 26 million euros, the tax can be partially or completely eliminated due to "necessity". In Bavaria, 2.37 billion euros were issued last year - three times as much as 2024.
The German inheritance and gift tax law allows huge tax exemptions to protect companies and jobs. In the Free State, the figures are particularly high. Critics see a loophole for "super-rich."
With the donation of assets with a value of more than 26 million euros, the tax can be partially or completely eliminated due to "necessity". In Bavaria, 2.37 billion euros were issued last year - three times as much as 2024.