NEW PARADIGM
New Economy Short Cut: Inheritance tax before the ruling—too much, too little, too unfair?
Is inheritance tax in Germany too high or too low? Ahead of the Constitutional Court ruling, Stefan Bach and Martyna Linartas discuss fairness, wealth inequality, and the future of inheritance taxation.
BY
LUIS WUNDERPUBLISHED
6. FEBRUARY 2026
Are large inheritances taxed too little or too much in Germany? For some, this question immediately raises fears about their grandparents’ house. Others argue that large fortunes have hardly been taxed at all to date. This debate will reignite when the Federal Constitutional Court rules on whether the current practice is acceptable.
We will discuss the origins, purpose, and effects of inheritance tax in our next New Economy Short Cut:
Inheritance tax before the ruling—too much, too little, too unfair?
with
Stefan Bach, DIW Berlin
Martyna Linartas, inequality researcher
on Thursday, February 12, at 4:00 CET – via Zoom.