Few institutions are as significant for the reproduction of social inequality as the inheritance of wealth. However, inheritances contradict the principle of meritocracy, which is used to justify social inequality in modern societies. How do we deal with this contradiction? What controversies arise around the inheritance of wealth? What normative claims are regulated in inheritance law? In relation to inheritance tax, the right to a compulsory share, and the economic consequences of inheritance regulation, Jens Beckert discusses these questions.