Note: I'm not the person to vote for more taxes, and I agree with you in principle. It's just that your arguments aren't ones.

> Can i create a holding company, co-owned between me and next-of-kin and "invest" my money in it then let them liquidate?

You'll always have to transfer the stock to your next-of-kin somehow. This is where a tax would apply.

> Can i loan them the money?

Yes, but they'll need to pay it back someday. That makes the debt a taxable asset. (i.e. when you inherit you inherit the "asset" = the obligation, which is taxed with 50%)

> Can i gift them money?

In Germany the gift tax is the same as the inheritance tax.

> Can i store in trust?

Yes, and that's why I agree with you. It's just not as simple to avoid inheritance tax as you make it out to be.