Thiemann, Andreas; Ognyanova, Diana; Narazani, Edlira; … - 2021
about EUR 9-12 billion additional annual inheritance and gift tax revenue. Replacing the current tax regime by a flat rate …Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time …, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one …