Luxembourg’s finance ministry attributed the increase to one estate in a reply to Paperjam on 15 July, resolving an unexplained movement in figures published two days earlier.

Inheritance-tax receipts reached €493.1m in the first six months of 2026, compared with €57.8m during the same period last year. The increase represented more than half of the €841m rise in revenue collected by Luxembourg’s registration and VAT administration.

It also accounted for almost a third of the €1.39bn increase in total government cash receipts.

Two revenue measures

The ministry also clarified why its first-half figures included €14.3bn in government receipts but €16.2bn in central-government revenue.

The €14.3bn figure mainly covered revenue received under budget accounting. The €16.2bn total covered the wider central-government sector under accrual-based national-accounts rules, including special funds, separately managed government services, public institutions and other consolidated bodies.

The ministry confirmed that the €104m central-government deficit should therefore be compared with the €16.2bn revenue total and the corresponding €16.3bn expenditure figure. Revenue and spending on that basis both rose by about 9%, leaving the deficit €7m smaller than a year earlier.