Press release No. 276 of 11 August 2016
WIESBADEN – In 2015, the cash tax revenue of the Länder from inheritance and gift tax increased by 15.4% to 6.3 billion euros compared with the previous year and reached a new record high. The Federal Statistical Office (Destatis) also reports that the amount of inheritance and gift tax assessed for the first time by the fiscal authorities of the Länder was 5.5 billion euros (+1.1%) in the same period. The difference between the amount of cash tax revenue and the amount of assessed inheritance and gift tax is due to the delay between the tax assessment and the time when the tax is received by the Länder.