Inheritance Tax in Germany – Need for Reform and Compromises

In the October Economist Panel jointly conducted by Ifo and the Frankfurter Allgemeine Zeitung economics professors at German universities were surveyed on inheritance tax and the latest reforms in Germany. Although the reform compromise approved by the federal government and the Länder still features staggered tax rates with greater exemptions for business assets, the majority of German economists favour a lower, but uniform inheritance tax without exceptions.