Construction costs are currently skyrocketing

My sister-in-law earns so little together with her husband that they couldn't even afford the maintenance of the parental home, even if they were given it completely as a gift.

I am of the opinion that there is already more than enough tax money available; it just needs to be used sensibly and efficiently. With the amount of tax money that is simply wasted and partly spent on nonsense, I can only shake my head. There wouldn’t even need to be an inheritance tax to properly support even the very poor. I will also inherit and have already inherited. Far below the exemption limit, but definitely enough to treat myself to a few extras at the house and to be able to sleep a little more peacefully. Likewise, I will leave something to my children and look forward to financially easing their lives at least a little bit. What bothers me about the inheritance tax is that, as with everything in life, there are individual cases where I then think, "Exactly there it makes no sense again." Some time ago there was a report on sternTV about the topic of inheritance tax. I can’t recall the exact facts anymore, but I’ll try to roughly summarize it. There was an elderly lady who owns a property (a multi-unit building) right in the middle of Munich. It has been in the family for 60 years; back then she worked hard to acquire the house. Many satisfied tenants live there because the lady keeps the rents so low just to maintain the house and no more. She simply enjoys offering families an affordable place to live in the middle of Munich and does not want to profit from it. Thanks to the skyrocketing prices in Munich, the property is now worth €1.5 million. She would like to bequeath the property to her granddaughter so that she can continue the property in the way she sees fit. The problem is that the granddaughter cannot pay the inheritance tax. What will probably happen is this: The granddaughter will likely have to sell the property to some investor. That’s nice for the granddaughter because she will be financially secure then, but what will the new owner of the house do?! First, they will renovate extensively and increase the rents. And ultimately the tenants will be the only ones to suffer. Of course, one of very few individual cases, but it's precisely such individual cases that annoy me because someone who even wants to do something good in the end is punished for it.