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Jirmann, Julia
Wirtschaftsdienst (Hamburg), 2024, Volume: 104, Issue: 1Journal Article
Die aktuelle Erbschaft- und Schenkungsteuerstatistik für das Jahr 2022 suggeriert steigende Steuereinnahmen. Insbesondere für Großvermögen ist die Statistik aber irreführend, weil ein großer Teil der festgesetzten Steuern im Nachgang wieder erlassen wird. Der vorliegende Beitrag widmet sich einer kritischen Analyse der Statistik. Die gewonnenen Erkenntnisse sind einerseits für die Bewertung der letzten Erbschaftsteuerreform von Bedeutung, die den Anforderungen des Bundesverfassungsgerichtes möglicherweise nicht gerecht geworden ist. Andererseits zeigen sie, dass die vermögensbezogenen Steuern trotz sehr hoher Vermögensungleichheit in Deutschland aktuell rückläufig sind. The current German inheritance and gift tax statistics for 2022 suggest rising tax revenues. However, the statistics are misleading, particularly for large estates, because a large proportion of the taxes assessed are subsequently remitted. This is due to extensive tax exemptions for corporate assets. On the one hand, the findings are important for the assessment of the latest inheritance tax reform, which may not meet the requirements of the Federal Constitutional Court. On the other hand, they show that wealth-related taxes are currently declining despite very high wealth inequality in Germany.
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