{"id":439749,"date":"2026-02-03T15:37:37","date_gmt":"2026-02-03T14:37:37","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/439749\/"},"modified":"2026-02-03T15:37:38","modified_gmt":"2026-02-03T14:37:38","slug":"erbschaftsteuern-in-europa-ueberblick-und-aktuelle-entwicklungen","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/439749\/","title":{"rendered":"Erbschaftsteuern in Europa  \u00dcberblick und aktuelle Entwicklungen"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-439749","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Erbschaftsteuern sind in Europa weiterhin weit verbreitet und werden trotz einzelner Abschaffungen seit den 2000er-Jahren nicht grunds\u00e4tzlich zur\u00fcckgedr\u00e4ngt. Ihr Aufkommen ist zwar gering, zeigt aber seit etwa 2011 wieder einen leichten Anstieg, der auf steigende Verm\u00f6genswerte, h\u00f6here Erbschaftsvolumina und punktuelle Reformen zur\u00fcckzuf\u00fchren ist. Die Analyse zeigt, dass Verhaltensreaktionen insgesamt moderat ausfallen und Erbschaftsteuern bei geeigneter Ausgestaltung sowohl fiskalisch effizient als auch verteilungspolitisch wirksam sein k\u00f6nnen. Derzeit schr\u00e4nken jedoch gro\u00dfz\u00fcgige Ausnahmen, institutionelle Schw\u00e4chen und Steuervermeidung ihr Aufkommens- und Umverteilungspotenzial deutlich ein.","onlinedate":"2026-01-22 01:00:00","lang":"German","publication_series":"","publication_date":"20260122","publication_date_year":"","publication_date_full":true,"publication_num_pages":"","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":null,"zip":null,"link":"https:\/\/www.ifo.de\/publikationen\/2026\/aufsatz-zeitschrift\/erbschaftsteuern-europa-ueberblick-und-aktuelle","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"79","monthly_report_pages":"53-57","monthly_report_pages_sort":"53","issue":"1","journal":"ifo Schnelldienst","publisher":"","invisible":false,"external":true,"embargo_date":null,"types":[125862],"research_groups":[3500],"collaboration":"","persons":[3830],"persons_data":"[{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v26.5) - 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