For starters, 100.000 EUR is nothing. Also, in many jurisdictions that threshold only applies to direct (eg father-son) inheritance but not eg between siblings.
I have an unmarried aunt with no kids. Most of her estate is land (that has passed through centuries in the family and is almost illiquid because the European Union has killed agriculture) and some stock (that cannot be used to pay the taxes because it's not yours until you pay the taxes). I just checked and when she dies, my mom (her only sister) will have to pay 45% of that in death tax. We may need to turn down the estate when she dies because we cannot pay the tax. And you think that's fair? Grow up.
I have an unmarried aunt with no kids. Most of her estate is land (that has passed through centuries in the family and is almost illiquid because the European Union has killed agriculture) and some stock (that cannot be used to pay the taxes because it's not yours until you pay the taxes). I just checked and when she dies, my mom (her only sister) will have to pay 45% of that in death tax. We may need to turn down the estate when she dies because we cannot pay the tax. And you think that's fair? Grow up.