In a recent DIE ZEIT article (24 September 2025), Prof. Dr. Philipp Dörrenberg was cited several times on the ongoing debate about Germany’s inheritance tax. He emphasized that so-called “tax morale” is crucial for public acceptance: people are more willing to pay taxes if they perceive them as transparent, fair, and used effectively.

Dörrenberg specifically advocates for a simplification of the system – for example, through uniform exemptions and the removal of special rules. He also stresses that the feeling of fairness and equal treatment is central.

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