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Inheritances in Hesse: Who benefits, who goes away empty-handed?
Inheritances and their influence on wealth distribution in Hesse 2024: Decline, tax revenue and inequality in focus.
Inheritances in Hesse: Who benefits, who goes away empty-handed?
In 2024, a total of 9.6 billion euros were passed on as taxable inheritances or gifts in Hesse. This represents a significant decrease compared to 2023, when a record value of 17.4 billion euros was reached. Despite this decline, however, tax revenue rose to 1.2 billion euros, an increase of 66.9 percent. The average tax rate for inheritances and gifts was 20.2 percent in 2024, while it was 17.4 percent in 2023.
The allowances for inheritances are structured differently in Hesse. Spouses or life partners can inherit up to 500,000 euros, while an allowance of 400,000 euros applies to children, stepchildren and grandchildren. Noblesse oblige, because up to 200,000 euros are also tax-free for grandchildren. Parents, grandparents and great-grandchildren can receive up to 100,000 euros; for everyone else the allowance is 20,000 euros.
Inequality through inheritance
According to the German Institute for Economics (DIW), the top ten percent of heirs receive around half of all inheritances, which contributes to inequality in Germany. Only one in ten adults in Germany has inherited something in the last 15 years. Particularly alarming is the fact that 0.1 percent of the population owns 20 percent of total wealth, while the richest tenth owns around 67 percent of total wealth. In East Germany, less is inherited compared to the West German federal states, which leads to unequal tax revenues.
An example of this trend can be seen in 2022: each Hesse would have received an average of 734 euros from inheritances and donations, while in Saxony-Anhalt only 65 euros and in Thuringia 69 euros per resident would have been expected. This difference illustrates how strong regional differences are when it comes to inheritances in Germany.
Inheritance of debts
An often overlooked aspect of inheritance is the possibility that debts can also be inherited. The associated responsibility makes the topic of inheritance appear even more complex and raises questions as to whether inheritance as a whole can be viewed as a blessing or a curse.
The challenges and opportunities associated with inheritance shed light on the economic divide in society and stimulate discussion about justice and responsibility. The future of inheritance regulations could therefore have an impact on Germany's social structure, while the history of individual identity and wealth points to a deeper cultural layer.