Germany’s Inheritance Tax Row: Why Business Heirs Can Get Up To 100% Exemption
Germany’s Federal Constitutional Court is examining whether special inheritance tax exemptions for business assets violate the principle of equal treatment. The case began with a man who inherited around €250,000 in securities and property and faced a tax bill of roughly 20%.
Meanwhile, eligible business assets can receive an 85% inheritance tax exemption — and, under strict conditions, even 100%. Critics argue the system disproportionately benefits wealthy heirs, while business groups say the exemptions protect companies, investment and jobs during generational transitions.
#Germany #InheritanceTax #GermanEconomy #Tax #Business #Wealth #Europe #DWNews
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