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Erbschaften in Österreich: eine Modellschätzung intergenerationeller Vermögenstransfers bis 2050

Author

Listed:
  • Klaus Grünberger
  • Judith Derndorfer
  • Matthias Schnetzer

Abstract

Seit dem Ende der Erbschaft- und Schenkungsteuer 2008 gibt es in Österreich kaum Daten über die Verteilung und das Volumen von Erbschaften. Freiwillige Haushaltserhebungen erfassen vergangene Erbschaften, aber es mangelt an aktuellen Werten sowie an Prognosen über die zukünftige Erbschaftsentwicklung. Auf Basis der Vermögenserhebung HFCS und des Mikrosimulationsmodells INTAXMOD wird in diesem Beitrag das jährlich vererbte Vermögen sowie das potenzielle Steueraufkommen bis 2050 geschätzt. Die Ergebnisse zeigen (a) eine Verdoppelung des jährlichen Erbvolumens zwischen 2025 und 2050 von rund 21 auf 41 Mrd. Euro (b) eine starke Konzentration im obersten Perzentil der Erbschaftsverteilung und (c) potenzielle Steueraufkommen von über 1 Mrd. Euro pro Jahr bei Tarifen mit Freibeträgen von 1 Mio. Euro.

Suggested Citation

  • Klaus Grünberger & Judith Derndorfer & Matthias Schnetzer, 2024. "Erbschaften in Österreich: eine Modellschätzung intergenerationeller Vermögenstransfers bis 2050," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 50(1), pages 21-41.
    • Handle: RePEc:clr:wugarc:y:2024v:50i:1p:21
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    References listed on IDEAS

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