The tax exemption for tangible movable item within the meaning of § 13 para. 1 no. 1 c) Inheritance and Gift Tax Act (IGTA) does not only refer to items for daily use. The regulation also includes movable tangible assets other than household items.
For more details regarding tax exemptions for household items and other movable items see Koeniger, The German Inheritance and Gift Tax, 2017, p. 168 et seqq.