A deceased childless businesswoman inherits a house in Düsseldorf from her sister.

Value: €1,000,000
Inheritance tax: €245,125

To pay the tax, the sister must sell the house.

The sale entails the purchaser paying a real estate transfer tax of €65,000.

This brings the total tax payable to €310,125.

This applies to a house purchased with fully taxable funds and for which real estate tax was paid annually.