Inheritance tax in Germany

from Wikipedia, the free encyclopedia

In Germany , inheritance tax is levied on acquisition due to death and gift tax is levied on free donation between the living. The legal basis is the inheritance tax and gift tax law . The tax was first introduced uniformly in the German Reich in 1906 after it had previously been in force in some federal states. In 2015, the established inheritance tax was 4.42 billion euros and the gift tax was 1.08 billion euros.

Inheritance tax

The tax is designed as an inheritance tax, i.e. it is linked to the specific acquisition of the respective heir, person entitled to compulsory portion, legatee or other purchaser. Their point of contact is not - as is the case with the estate tax system that applies in other countries - the assets left by the testator as a whole. According to other justifications in the past, inheritance tax is justified today in the heir's increased tax capacity and in the desired redistribution of the assets accumulated in the inheritance.

Relationship between inheritance and gift tax

In German tax law , inheritance and gift taxes are basically regulated identically in the same law. Gift tax is a tax on the acquisition of property by gift . The gift tax supplements the inheritance tax insofar as it could otherwise very easily be circumvented by giving gifts to the living. Gift tax is also generally levied on the purchaser, although the giver and recipient are joint and several debtors ( Section 20 ErbStG).

Legal bases

The legal basis for inheritance tax can be found in the Inheritance Tax and Gift Tax Act and in the Inheritance Tax Implementation Ordinance . The tax is a state tax for which the federal government has competing legislative competence according to Art. 105 (2) GG in conjunction with Art. 72 (2) GG . Unless otherwise stipulated, the valuation of the accrued assets is based on the provisions of the Valuation Act .

History of inheritance tax

Today's inheritance tax and gift tax law goes back to the first uniformly applicable inheritance tax law of the German Reich from 1906, which was given the structure that is still valid today in the Erzberger reforms of 1919 and 1922.

Tax items

Inheritance tax (gift tax) is subject to § 1 Paragraph 1 ErbStG

  1. acquisition due to death (e.g. inheritance , legacy ),
  2. the donations between living ( § 7 ),
  3. the benefits ,
  4. the assets of a foundation , if they are essentially set up in the interests of a family or certain families, at intervals of 30 years as inheritance tax (tax class I, tax exemption € 800,000), the same applies to an association that pursues a corresponding purpose.

Personal tax liability and scope

In the case of unrestricted inheritance tax liability, the tax is subject to the entire amount of assets, including those parts located abroad, in the case of limited inheritance tax liability, only the assets located in Germany (domestic assets within the meaning of § 21 ErbStG in conjunction with § 121 BewG ). Unlimited inheritance tax liability exists if the testator or the acquirer is a resident at the time of death (or gift). Residents are all persons who have their domicile or habitual residence in Germany, in the case of German citizens for up to five years after their departure, as well as companies or corporations that have their management or their headquarters in Germany ( Section 2 (1) No. . 1 ErbStG).

Tax exemptions

Remaining tax-free include:

  1. Household items including laundry and clothing items purchased by persons in tax class I, provided the total value does not exceed € 41,000;
  2. Real estate or parts of real estate , works of art, art collections , scientific collections, libraries and archives with sixty per cent of their value, if the preservation of these objects is in the public interest because of their importance for art, history or science, the annual costs are usually those achieved Exceed income and the objects are or will be made usable for research or popular education purposes to an extent appropriate to the circumstances;
  3. Real estate or parts of real estate that has been made available to the general public for public welfare purposes without any legal obligation and the maintenance of which is in the public interest if the annual costs generally exceed the income generated;
  4. Allowances among the living for the purpose of adequate maintenance or for the training of the thoughtful;
  5. the usual occasional gifts ;
  6. Donations that are exclusively dedicated to church , charitable or benevolent purposes, provided that the use for the specific purpose is guaranteed;
  7. Donations to political parties within the meaning of Section 2 of the Political Parties Act .

Tax exemption for owner-occupied living space

The acquisition of owner-occupied living space, which is located in Germany, a member state of the EU or a state of the European Economic Area , by inheritance or donation is exempt from tax under certain conditions according to § 13 para. 1 No. 4c ErbStG.

Donation to a spouse or partner

Donations of developed land between the living (donations) to the spouse or partner are always tax-free if the building contains an apartment for their own residential purposes (as a family home) or with the donation of the other obligations entered into in connection with the acquisition or manufacture of the family home is released. This also applies if subsequent production or maintenance costs with regard to the common building or the building belonging to the transferring part were borne by the acquiring part ( Section 13 (1) No. 4a ErbStG).

Inheritance to a spouse or life partner

In the case of inheritance of such property (as described in the previous paragraph) in which the testator has an apartment used for his own residential purposes until his death or in which he was prevented from using himself for compelling reasons, but which was prevented by the acquiring spouse or life partner is immediately intended to be used for their own residential purposes (as a family home), the acquisition remains tax-free provided that the purchaser maintains this personal use for at least ten years. It is harmless if he is prevented from such use for compelling reasons (e.g. because he has to go to a nursing home), cf. Section 13 (1) No. 4b ErbStG. If the apartment is sold or given away before ten years have elapsed, inheritance tax is payable retrospectively - even if it is given away within the family.

Inheritance to children

Children or - in the case of their pre-decease - grandchildren are exempt from inheritance tax under the same conditions as spouses or life partners with regard to a built property they have inherited if they start using them immediately and - as an additional condition - the living space of the apartment does not exceed 200 m² ( Section 13 (1) No. 4c ErbStG).

Business assets (exemption discount and deduction amount)

One of the other key points of the 2008 inheritance tax reform was the possibility of a substantial to complete exemption from tax liability in the case of business successions, whereby the benefits apply regardless of the tax class of the purchaser. As a result of the changes made by the Growth Acceleration Act of December 22, 2009, these provisions have been adjusted retrospectively from January 1, 2009.

In a judgment of December 17, 2014, the First Senate of the Federal Constitutional Court declared Sections 13a and 13b and Section 19 (1) of the Inheritance Tax and Gift Tax Act (ErbStG) to be unconstitutional. The provisions are initially still applicable; however, the legislature must adopt a new regulation by June 30, 2016. It is true that it is within the legislature's discretion to give small and medium-sized companies that are managed under personal responsibility tax-privileged to secure their existence and to preserve jobs. The privilege of company assets is, however, disproportionate without a needs test, insofar as it extends beyond the area of ​​small and medium-sized enterprises. The exemption of companies with up to 20 employees from compliance with a minimum wage and the sparing of company assets with administrative assets of up to 50% are also disproportionate. Sections 13a and 13b ErbStG are also unconstitutional insofar as they allow arrangements that lead to unjustifiable unequal treatment, which in particular concerns arbitrary company splitting to avoid the minimum wage as well as "cash companies" that were only founded to declare money as business assets to be able to. The above-mentioned constitutional violations would have the consequence that the regulations presented were overall incompatible with Article 3 (1) of the Basic Law. Furthermore, a special vote by three of the eight judges involved considers them incompatible with the welfare state principle of Article 20.1 of the Basic Law.

Inheritance tax reform of November 4, 2016

With the law to amend the Inheritance Tax and Gift Tax Act of November 4, 2016, the legislature reacted to the case law of the Federal Constitutional Court. With effect from July 1, 2016, the beneficiary assets will be exempt from tax at 85% (standard exemption) or 100% (option exemption), as before, if certain conditions are met. If the buyer opts for the standard exemption of 85%, he must continue the operation for at least five years. If the company has more than 15 employees, the purchaser must prove that the wage bill does not fall below 400% of the initial wage bill within five years of the acquisition (minimum wage bill). When choosing the option exemption, the purchaser must adhere to a retention period of seven years and prove that he does not fall below the minimum wage of 700% during this period. In future, an individual needs test must be carried out when transferring large company assets. The test threshold for the value of the beneficiary assets is EUR 26 million.

Legal position until June 30, 2016

As a rule: five-year retention period

In accordance with the provisions of §§ 13a and 13b ErbStG, 85% of the value of business assets, assets of agricultural and forestry companies and certain shares in corporations are exempt from inheritance tax (so-called exemption discount ). The main purpose of this exemption is the continuation of a company with regard to the employees there. Therefore, this exemption for companies employing 20 (after the 2008 reform it was 10) or more employees is subject to the condition that the total wage bill is not less than four times that amount over a period of five (2008 reform: seven) years (2008 reform : 6.5 times) the starting wage bill. Starting wages are the average annual wages of the company in the last five years before the inheritance. The exemption does not apply if the company is sold during the retention period of five years; in the case of partial sales, the exemption does not apply proportionally.

Option - seven-year retention period

Instead of the five-year retention period, the purchaser can opt for seven (reform 2008: ten) years and must then achieve seven times (reform 2008: ten times) this amount in this period instead of four times the starting annual wage. By extending it to seven years, the buyer achieves that the exemption discount extends to 100% of the acquired business assets instead of 85% (and to that extent is completely exempt from inheritance tax).

Beneficiary assets

Beneficiaries are domestic business assets and the corresponding business assets of a permanent establishment located within the EU or in a state in the European Economic Area . The beneficiary business assets may not consist of more than 50%, in the case of the option for a seven-year retention period not more than 10% of administrative assets , whereby the law defines this term precisely with regard to the property of serving the actual business ( Section 13b (2) ErbStG).

Deduction amount

As a rule, during the five-year holding period, 15% of the company's assets are subject to inheritance tax. However, if this value does not exceed € 150,000, it also remains untaxed (so-called deduction amount in accordance with Section 13a (2) ErbStG). The deduction amount is reduced by half of the amount exceeding this value limit, so that the deduction amount for amounts above € 450,000 is zero (€ 450,000 is € 300,000 above the value limit, so the deduction amount decreases by € 150,000 and shrinks to zero). This regulation ensures that the deductible amount only benefits smaller businesses.

Ten percent discount on properties rented for residential purposes

According to § 13d ErbStG, properties rented for residential purposes are only valued at 90 percent of their relevant value. This applies to all properties located in Germany, in the EU or in the European Economic Area that are not part of the beneficiary business assets (exemption discount and deduction amount).

Tax brackets

Depending on the relationship between the heir (donee) and the testator (donor), a distinction is made between three tax classes ( Section 15 ErbStG):

Tax class I:

  • Spouse , life partner
  • Children and stepchildren
  • Descendants of these children and stepchildren (e.g. grandchildren)
  • Parents and forefathers (these are grandparents, great-grandparents, etc.) in the event of acquisition due to death (inheritance, gift upon death - § 2301 BGB )

Tax class II:

  • Parents, previous parents (if not in tax class I)
  • Siblings , first-degree descendants of siblings (nieces and nephews),
  • Children -in-law , step-parents and in-laws
  • divorced spouses and also partners in a civil partnership that has been terminated

Tax class III:

  • all other people (e.g. partners, friends)

Allowances

Every purchaser with unlimited tax liability ( Section 2 (2) No. 1 ErbStG) is entitled to a personal allowance which applies to acquisitions due to death as well as gifts to the living ( Section 16 ErbStG). The gift allowance can be used again every ten years. The exemptions do not apply to acquisitions with limited tax liability, i.e. those in which neither the testator or donor nor the acquirer live in Germany (and have not lived there within the last five years) and the acquisition is domestic assets ( § 2 Para. 2 No. 3 ErbStG). However, the European Court of Justice has ruled for gift tax that the link to residence in Germany constitutes an impermissible restriction on the freedom of movement of capital and violates Community law.

The tax exemption is for

  1. the spouse / partner : € 500,000;
  2. each child / stepchild: € 400,000;
  3. each child of a deceased child / stepchild: € 400,000;
  4. each child of a living child / stepchild: € 200,000;
  5. any other person from tax class I: € 100,000;
  6. Each person from tax class II (e.g. siblings, nephews) or III (e.g. life companions, friends): € 20,000.

In addition, in the event of inheritance, the surviving spouse / life partner and the children are granted a special pension allowance ( Section 17 ). However, this exemption is to be reduced by the net present value (cash value) of inheritance tax-free pension payments for surviving dependents, provided that their payment was only triggered by the death of the testator. This includes u. a. Survivors' pensions from the statutory pension insurance and all pension benefits in favor of surviving dependents from an employment relationship (company pension scheme). For acquisitions due to death, the heir is entitled to a pension allowance in the following amount:

  1. Spouse / life partner: € 256,000;
  2. Child up to 5 years: 52,000 €;
  3. Child from 5 to 10 years: 41,000 €;
  4. Child from 10 to 15 years: € 30,700;
  5. Child from 15 to 20 years: € 20,500;
  6. Children from 20 to 27 years: € 10,300.

From their 27th birthday, inheriting children no longer have a pension allowance.

Deduction of estate liabilities

The following are removable:

  • the debts of the testator;
  • Liabilities from legacies , conditions and compulsory portions asserted ;
  • the costs for the funeral of the testator, an appropriate grave monument, the usual grave maintenance with their net present value for an indefinite period as well as the costs that the purchaser incurs directly in connection with the processing and distribution of the estate ; a total of € 10,300 can be deducted for these costs without proof;
  • Inheritance claims;
  • Income tax back payments.

Tax rate for inheritance and gifts

Since January 1, 2010

Value of the
assets
minus the
exemption of: 		Tax class I Tax class II Tax class III
Spouses,
life
partners 		Children,
stepchildren,
grandchildren
(if their
parents died), ... 		Children
of children
(grandchildren) 		Parents
(in case of inheritance) 		Siblings,
parents
(if donated), ... 		all the
rest
€ 500,000 € 400,000 € 200,000 € 100,000 € 20,000
Tax rate on an asset
up to € 75,000 7% 15% 30%
up to € 300,000 11% 20%
up to € 600,000 15% 25%
up to € 6,000,000 19% 30%
up to € 13,000,000 23% 35% 50%
up to € 26,000,000 27% 40%
over € 26,000,000 30% 43%

The entire taxable asset accumulation is always subject to the applicable tax rate in% according to the maximum amount. In addition, there is an additional material allowance for household effects and other items in the amount of € 41,000, for other things such as jewelry or the car i. H. v. € 12,000.

From January 1, 2009 to December 31, 2009

Value of the
assets
minus the
exemption of: 		Tax class I Tax class II Tax class III
Spouses Children, ... Grandchildren, ... Siblings, … the rest
€ 500,000 € 400,000 € 200,000 € 20,000
Tax rate on an asset
up to € 75,000 7% 30% 30%
up to € 300,000 11%
up to € 600,000 15%
up to € 6,000,000 19%
up to € 13,000,000 23% 50% 50%
up to € 26,000,000 27%
from € 26,000,000 30%

From January 1, 1996 to December 31, 2008

Value of the
assets
minus the
exemption of: 		Tax class I Tax class II Tax class III
Spouses Children, ... Grandchildren, ... Siblings, … the rest
€ 307,000 € 205,000 € 51,200 € 10,300 € 5,200
Tax rate on an asset
up to € 52,000 7% 12% 17%
up to € 256,000 11% 17% 23%
up to € 512,000 15% 22% 29%
up to € 5,113,000 19% 27% 35%
up to € 12,783,000 23% 32% 41%
up to € 25,565,000 27% 37% 47%
from € 25,565,000 30% 40% 50%

Calculation bases

The amount relevant for levying the tax is rounded down to a full € 100 in favor of the purchaser. The tax rate shown in the respective table is then charged on the entire amount. However, with this so-called full - volume scale tariff , the tax burden could increase so significantly with an only slightly higher inheritance that even less would be inherited net ( reverse sequence ).

Example 1: In the case of an inheritance between siblings, an allowance of € 20,000 applies. If this is exceeded, 15% tax is due, up to € 11,250 at the limit of € 75,000. If this limit is exceeded, 20% tax is due. However, this would lead to an additional tax burden of € 3750. Therefore, according to Section 19 (3) ErbStG, only 50 euros more tax is due for every additional 100 euros above the limit. If you reach 87,500 euros, 17,500 euros tax is due and only then 20 euros for each additional 100 euros inheritance. After reaching each limit, the marginal tax rate is 50% or even 75% at higher tax rates.

Example 2: If a grandchild were to inherit a gross amount of € 801,000 after December 31, 2009, a tax of 19% on € 801,000 - € 200,000, i.e. € 114,190, and thus an inheritance of € 686,810 net would accrue during a lower inheritance of € 800,000 gross would result in a considerably lower tax burden of only 15% to € 800,000 - € 200,000, i.e. € 90,000, and would mean a higher inheritance of € 710,000 net.

In order to avoid such injustices, both the old and the new legal situation in accordance with Section 19 (3) of the Inheritance Tax Act, there is a hardship rule that ensures that an increase in the inheritance amount, even taking inheritance tax into account, cannot have an adverse effect on the heir. This results in a tax burden of € 90,500 in the above case of inheritance of € 801,000.

Deferred inheritance tax (gift tax)

If business assets or agricultural and forestry assets are acquired, the inheritance tax due on them is to be deferred on request for up to ten years without interest , insofar as this is necessary to maintain the business ( § 28 ErbStG).

Multiple acquisitions of the same property

In the case of spouses in particular, it is conceivable that the same property or parts of it will be inherited twice in a short period of time if the surviving spouse also dies during this time. It is also conceivable that, as a result of an accident, the testator and several appointed heirs die one after the other at different times. In terms of inheritance tax law, each death is a separate tax case, in which every time the inheritance tax is calculated in full. Only in the event that between persons in tax class I (spouses, children / stepchildren and their descendants, parents and grandparents) there is a repeated acquisition of the same property within ten years, the ErbStG provides a concession in § 27 ErbStG by the inheritance tax is reduced by 50% in the event of a repeated occurrence within a year. In the event of a repeated occurrence in the following years, the discount will be reduced by 5% annually, so that it is still 20% in the seventh year. This percentage also applies to the eighth year. In the ninth and tenth years it is reduced to 10%. If there is an attack after more than ten years, the discount does not apply.

Tax structuring and avoidance

A number of legal measures are possible in Germany to avoid or reduce inheritance tax:

  • Donation to the heirs using the gift tax allowance (every ten years);
  • Allocation of a more favorable tax class for the heir through adoption or marriage;
  • mutual appointment of heirs to spouses or life partners ( Berlin Testament ) and granting of legacies in favor of children in the event of the death of the first partner;
  • Shifting private assets into business assets ;
  • Shifting assets into asset classes that are subject to low taxation (such as real estate , ship funds , life and pension insurance);
  • Transfer of real estate with registration of a usufructuary right for the donor, since the lifelong use represents a tax-relevant (deductible) capital value;
  • If there is evidence of a lower property value (e.g. through a qualified appraisal), the lower value is to be applied in a large number of cases ( Section 138 (4) BewG).

There was a decision by the Federal Fiscal Court regarding the transfer of private assets to business assets, which considered this in the form of the so-called "Cash-GmbH" to be a permissible arrangement.

Obligation to declare the tax and notify the purchase

There is only an obligation to submit an inheritance tax return or gift tax return if the tax office has requested a declaration ( Section 31 ErbStG).

However, in principle there is an obligation to notify the acquisition according to § 30 ErbStG by means of a so-called tax acquisition notification . But there are numerous exceptions and reverse exceptions. The notification of purchase should be reported in writing to the responsible tax office within a period of three months from knowledge of the occurrence or the occurrence of the obligation ( Section 30 ErbStG).

In addition, the courts , authorities , civil servants and notaries have to report in writing to the tax office responsible for the administration of inheritance tax about those notarizations, certificates and orders that may be important for the determination of an inheritance tax. Credit institutions are also obliged to notify the tax office of account and deposit balances on the day of death, as well as the existence of safe deposit boxes .

Tax type

The inheritance tax (gift tax) is one

Tax revenue and inheritance tax statistics

Come up

The income from inheritance and gift taxes rose by almost 1800% from 1970 to 2008, although the influence that has existed since 1991 due to the addition of taxes from the new federal states can be statistically neglected due to their low contributions. In 2006 the new federal states contributed only 1.6% to the total volume. The share of gift tax has remained relatively stable between € 400 and 500 million since 1995. The following table also shows the share of inheritance and gift tax in the total tax revenue of the federal states.

Inheritance and gift tax revenue in the Federal Republic of Germany in millions of euros
Source: Federal Ministry of Finance
year Germany total West federal territory In% of the federal state taxes west Federal territory east In% of the state taxes East Total gift tax thereof
1970 - 267.0 - - - -
1980 - 519.9 - - - -
1990 - 1,545 - - - -
1991 1,347.6 1,345.2 1.20% 2.4 0.03% 338.4
1992 1,549.0 1,544.7 1.27% 4.3 0.04% 374.1
1993 1,556.5 1,541.4 1.23% 15.2 0.12% 383.0
1994 1,778.8 1,759.5 1.40% 19.3 0.13% 402.0
1995 1,814.3 1,789.4 1.37% 24.9 0.10% 416.3
1996 2,072.5 2,046.2 1.53% 26.3 0.11% 409.0
1997 2,076.1 2,049.5 1.55% 26.6 0.11% 407.6
1998 2,459.2 2,431.8 1.74% 27.4 0.11% 425.9
1999 3,055.7 3,020.9 2.05% 34.8 0.14% 453.1
2000 2,981.6 2,943.2 1.94% 38.4 0.15% 467.3
2001 3,068.7 3,028.4 2.14% 40.3 0.16% 446.2
2002 3,020.7 2,981.5 2.12% 39.2 0.17% 441.7
2003 3,372.8 3,324.0 2.38% 48.8 0.21% 442.2
2004 4,283.4 4,233.2 2.98% 50.2 0.21% 442.8
2005 4,096.7 4,038.8 2.81% 57.8 0.26% 452.1
2006 3,762.6 3,699.9 2.36% 62.7 0.25% 488.4
2007 4,203, 0 - - - - -
2008 4,780, 0 - - - - -
2009 4,550, 0 - - - - -
2010 4,404, 0 - - - - -
2011 4,246, 0 - - - - -
2012 4,305, 0 - - - - -
2013 4,235, 0 - - - - -
2014 5,443.3 - - - - 1,102.4
2015 5,504.1 - - - - 1,083.5
2016
2017 6,301.0 1,276.9

Tax statistics

Inheritance and gift tax statistics
in the Federal Republic of Germany
year Art Number of cases Total
tax
revenue		 average
tax
per case
2017 total 136,590 cases € 6.3 billion € 46,000
Acquire by death 110,563 cases € 5.0 billion € 45,000
Gifts 26,027 cases € 1.3 billion € 49,000

A tax statistical study by the Federal Ministry of Finance relates to the year 2002. According to this, about half (48.8%) of the taxable acquisitions were inheritance cases below € 500,000, slightly more than half (51.3%) were those above (25, 8% was attributable to inheritances up to € 2.5 million, 8.8% to those up to € 5 million and 18.7% to those over € 5 million). Despite the progression planned within the tax brackets, the shares in the fixed tax were distributed similarly. 48.7% accounted for assessed taxes for inheritances below € 500,000 and 51.3% for those above this amount.

Tax class I (spouses, parents and children) contributed 52%, tax class II (siblings and gifts to parents) 23% and tax class III (third parties including other relatives) 25% of the tax burden.

Of the taxed estate assets, 0.4% was accounted for by agricultural and forestry assets, 30.2% for other real estate, 7.8% for business assets and 61.6% for other assets.

Inheritance tax reform 2008

occasion

The Federal Constitutional Court held in its decision of 7 November 2006, the unconstitutionality of parts of the inheritance tax law with respect to different coming to apply policies, especially in relation to real property and set the legislature a deadline for new rules to 31 December 2008, on the other hand would be the ErbStG expired without replacement. The resulting need to revise the valuation principles was taken as an opportunity by all political groups and the parties to generally discuss the authorization and implementation of inheritance tax. In this discussion, the inheritance tax reorganization of corporate succession played a role from the beginning , especially with regard to the preservation of jobs. This goal was served by the draft of a law to secure corporate succession passed by the Federal Cabinet on May 4, 2005 on the basis of a proposal by the Bavarian State Government , which for the first time provided for the tax to be melted down over a period of ten years and, finally, with substantial job retention to be issued entirely. Since there was no political agreement on this, a federal-state working group was set up under the joint chairmanship of the Federal Minister of Finance and the Prime Minister of Hesse , which subsequently worked out several proposals in different compositions. In addition to a further development of the "melt-away model" in corporate succession, the focus was also on increasing the tax exemptions, especially for inheritances within families. Under the time pressure of the deadline at the end of 2008, a large number of compromises were found, the conformity of which with the constitutional requirements was immediately called into question again. Recently, there has also been an increase in demands from the federal states to completely refrain from new regulations and to place inheritance tax as a pure state tax in the hands of the states alone.

Reform law

The law on the reform of inheritance tax and valuation law (inheritance tax reform law) of December 24, 2008 was published on December 31, 2008 and came into force in major parts on January 1, 2009, the changes to the building code (Art. 4 of the law) on 1 July 2009. As of July 1, 2009, retroactive application of the new law to cases from January 1, 2007 to December 31, 2008 could no longer be applied for (Art. 3 of the law expires). Objective and content:

  • The allowances for spouses and life partners will be increased to € 500,000, for children to € 400,000 and for grandchildren to € 200,000. There is also an allowance for household effects (€ 41,000) and other movable items (€ 12,000) for tax class I.
  • Higher tax rates apply to the heirs in tax class II and heirs in tax class III. The previous tax exemption of € 5,200 will be increased to € 20,000. There is also an allowance for movable goods (€ 12,000).
  • In future, real estate will be valued at its actual value.
  • Inheritance tax does not apply to business assets if the wages and salaries do not fall below 1,000% within ten years and the administrative assets limit is not higher than 10%. With a retention period of seven years and a wage bill of 650%, 85% remains exempt from inheritance tax.
  • Owner-occupied residential property remains exempt from inheritance tax. This applies to spouses and life partners regardless of the size of the property, to children only if the living space does not exceed 200 m².
  • For acquisitions made after December 31, 2006 and before January 1, 2009, an acquirer could apply until the tax assessment was incontestable that the new regulations - with the exception of the increased tax exemptions - be applied. If the tax was set before January 1, 2009, the application could be submitted within six months after the Inheritance Tax Reform Act came into force (i.e. by June 30, 2009).

Correction of the reform through the Growth Acceleration Act

With the Growth Acceleration Act of December 22, 2009, the adjustment of the tariffs for tax class II (close relatives such as siblings, nieces or nephews, children-in-law) to those of tax class III (distant and unrelated) will be repealed and for this class lower tax rates introduced again. The benefits for the transfer of business assets that apply from January 1, 2009 (see above) will be further improved by shortening the retention periods and reducing the wage bill, as well as increasing the size of the business from which the provisions apply ( Sections 13a and 13b ErbStG n. F.), whereby the new provisions apply retrospectively for transfers made after December 31, 2008 ( Section 37 (3) ErbStG).

Inheritance tax reform 2016

According to the judgment of the Federal Constitutional Court of December 17, 2014 - 1 BvL 21/12 - §§ 13a and 13b ErbStG were each in accordance with V. with Section 19 (1) ErbStG since the Inheritance Tax Reform Act came into force on January 1, 2009, not compatible with Article 3 (1) of the Basic Law. The previous law is still applicable until a new regulation is introduced; the legislature was obliged to make a new regulation by June 30, 2016 at the latest. The legislature did not meet this deadline; the new legal regulation was only published in the Federal Law Gazette on November 9, 2016 and will apply retrospectively from July 1, 2016. The consequences of exceeding the deadline are controversial in the literature. The prevailing opinion denies the applicability of the unconstitutional law beyond June 30, 2016.

A special feature of the new regulation is the optional “needs test” prescribed by the Federal Constitutional Court. The heir or the donee who receives business assets worth more than EUR 26 million must disclose his private assets and prove that he would be overtaxed by the inheritance tax that is applicable to business assets. If he does not provide the proof, the acquisition of the business assets is fully taxable.

Bavaria's special route after the inheritance tax reform in 2016

It was not until June 22, 2017 that an 89-page state decree was issued on the application of the amended provisions of the Inheritance and Gift Tax Act for financial management. An “identical decree of the highest tax authorities of the federal states” could not be passed because the Free State of Bavaria had not joined the decree. That is why the decree was called a “coordinated state decree”. The special path that the Free State of Bavaria wanted to take with the future taxation of business assets initially led to some controversy. The finance minister Christian Görke of the state of Brandenburg spoke of an "affront to the rule of law and a unique event in the constitutional history of the Federal Republic of Germany".

According to another report, Christian Görke called on Federal Finance Minister Wolfgang Schäuble to end the Bavarian special route in the implementation of inheritance tax by finally calling for the implementation of the administrative regulations in Bavaria with all necessary consistency and emphasizing that it is regulated by federal law Taxes there is an obligation to uniformly apply the law in the tax administration. Görke: “The behavior of Bavaria threatens to privilege Bavarian company heirs, which is not acceptable. In addition, a constitutionally required uniformity of taxation is no longer ensured, so that the unequal treatment of company heirs is the result. "

The background to the dispute was the refusal of the Free State of Bavaria to accept the administrative regulations on the inheritance tax law decided by 15 federal states, because some regulations on company inheritance should still not have been entrepreneur-friendly enough for it. During the reform of the inheritance tax law, Bavaria had already enforced that far-reaching benefits for business assets were retained. “It can already be expected that the compromise that has been adopted will not meet the requirements of the Federal Constitutional Court because it offers a multitude of design options for inheritances of millions. It is indicative that Bavaria does not even want to implement this compromise in favor of Bavarian company heirs, ”said Görke.

The SPD parliamentary group (deputy group chairman Carsten Schneider , Erfurt ) made the following statements in a press release on July 28, 2017:

“With the rejection of the application decree for the enforcement of inheritance tax, the Bavarian state government is creating a dangerous precedent that calls into question the uniform application of law in Germany, just to enforce exceptions for millionaire heirs. Bavaria's departure from the regulations governing inheritance tax is an outrageous process and an attack on tax justice. Mr. Seehofer and Mr. Söder risk great legal uncertainty for all Bavarian companies in order to create an unjustified advantage for heirs of millions.

The Federal Constitutional Court made it clear in December 2014 that inheritance tax must be regulated uniformly across the country. This means that the CSU proposal has already failed after regionalization, even if it is now being brewed again in the Bavaria plan. Now an attempt is apparently being made through the back door by taking a special route against all other countries. "

After it became known at the end of July 2017 that Bavaria would take a special route to implement the provisions of the Inheritance and Gift Tax Act amended in autumn 2016, the Conference of Finance Ministers, according to the Rhineland-Palatinate department head Doris Ahnen ( SPD ) , asked Bavaria to apply inheritance tax Based on the jointly agreed principles, as in the other countries. On September 7, 2017, Doris Ahnen expressed herself as follows: "This is a unique case and an untenable situation".

According to Ahnen, the regulations for implementing the tax privileges for company heirs, which have been changed under pressure from the Federal Constitutional Court, and for collecting the tax are applied in the other 15 federal states and therefore do not apply in Bavaria. She called Munich's approach (see: Bavarian State Ministry of Finance, for Regional Development and Homeland ) easy to understand: "It's about the erosion of inheritance tax in Bavaria through the back door". The Federal Ministry of Finance had also spoken of a one-off process beforehand.

Bavaria's Finance Minister Markus Söder ( CSU ) countered that the inheritance tax was purely a state tax and that the federal states alone were entitled to raise it. Each country is therefore responsible for enforcement. “Bavaria wants the law to be applied in a way that corresponds to the wording and spirit of the law,” said Söder. The Free State stands by the compromise on inheritance tax law: "But we don't want any burden on family businesses through the back door". Some countries wanted to apply the law “contrary to the spirit of compromise”, criticized Söder. In addition, Bavaria is already demanding a further regionalization of taxes, the revenue of which is solely due to the federal states - in addition to inheritance tax, this is also the real estate transfer tax . During the lengthy search for compromises between the federal and state governments, Bavaria is said to have tried to defuse the new requirements in favor of business and family businesses.

By order of November 14, 2017, the Free State of Bavaria has now decided to join the coordinated state decree of all other federal states, but reserves its negative stance on two points.

The two exceptions are and will be explained from the tax point of view:

Reduction of the available assets by the inheritance tax burden

In the context of the so-called “waiver model”, when determining the available assets within the meaning of Section 28a (2) ErbStG, in deviation from Section 28a.2 (2) sentence 6 of the coordinated state decree, the value of the available assets is the inheritance attributable to the taxable acquisition - or to reduce gift tax.

No new administrative assets for internal corporate restructuring

If administrative assets or financial resources are transferred within a group in the two-year period before the tax arises between individual levels of participation or lines of participation, contrary to the coordinated state decree, these are not to be treated as harmful (young) administrative assets (Section 13b (7) sentence 2 ErbStG).

The following procedural problems resulting from these two special treatments are mentioned:

Determination of the available assets

The requirements of the “waiver model” (§ 28a ErbStG) are assessed exclusively by the inheritance and gift tax office. If Bavaria takes the inheritance and gift tax burden into account when determining the available assets (Section 28a (2) ErbStG), this does not lead to procedural distortions due to the lack of cross-border determination. However, only taxpayers in Bavaria can benefit from the favorable view.

Qualification as a young administrative asset

The new administrative assets are determined separately by the permanent establishment tax offices (Section 13b (10) sentence 1 ErbStG). This determination is binding as a basic decision for the inheritance and gift tax tax offices (Section 171 (10) in conjunction with Section 175 (1) No. 1 AO). If one of the tax offices involved is in Bavaria and the other in the rest of Germany, there are now two groups of cases that need to be distinguished (ZEV 2017 p. 735):

1) Determination tax office in Bavaria and inheritance and gift tax tax office in the rest of Germany:

In the basic decision, the Bavarian tax authorities' assessment is based on its favorable view for the taxpayer. The inheritance and gift tax office is bound by this determination, even if it considers the content to be incorrect. This means that taxpayers outside of Bavaria can also benefit from the favorable view.

2) Determination tax office in the rest of Germany and inheritance and gift tax tax office in Bavaria:

The assessment tax office bases the basic decision on its view that is unfavorable for the taxpayer. The Bavarian inheritance and gift tax tax office is bound by this, even if it regards the tax to be determined as too high.

Even an (out-of-court) appeal procedure would not help the taxpayer in this case. Due to the binding effect of the notice of assessment , this would have to be carried out against the notice of assessment at the assessment tax office. However, due to the clear administrative instruction, the taxpayer would not have been successful in the out-of-court appeal procedure. An application to the tax exemption from factual unfairness (§ 227 AO) at the Bavarian inheritance and gift tax tax office should be ruled out, however, because § 227 AO is not a means to replace failed legal remedies. The taxpayer must defend himself against an incorrect tax assessment by means of extrajudicial and, if necessary, judicial appeal proceedings . The taxpayer is free to do the latter because the courts are not bound by the administrative opinion in their decision. So if the taxpayer wants to benefit from the favorable Bavarian view, he should be advised to take legal action against the notification of assessment.

In the conclusion of the technical report, the conclusion is drawn that the extensive connection of Bavaria to the coordinated state decree is to be welcomed for reasons of legal certainty . The Bavarian reservations are correct and favorable for the taxpayer. Unfortunately, however, it is not to be expected that the other federal states will follow this view. Therefore, a prompt clarification by the highest court (see: Federal Fiscal Court and Federal Constitutional Court ) is desirable. Until then, the different handling in Bavaria and in the rest of Germany would lead to difficulties in practice, since in addition to the already high complexity of the inheritance tax exemption regulations, the geographical location of the property and the associated different administrative views must also be taken into account.

criticism

General criticism

Since the introduction of a modern inheritance tax law, the fundamental questions of inheritance taxation have been discussed again and again in the context of fundamental reforms (1905/1906, 1908/1909, 1919, 1973, 1995/1996 and 2007/2008). While the proponents see in their survey a question of social justice, whereby state revenues are created for the redistribution and socio-political correction of the unequal distribution of wealth , their opponents see in their survey an illegitimate interference in the family assets and the family as well as a systematic impairment of their economic basis an area that is otherwise subject to special state protection. But after the one hand the fiscal economic importance of inheritance tax revenue is extremely low, the costs of collection are exceptionally high and thus the material balance is unlikely to propose the book, and the other just the so-called nuclear family more than in the past half of the inheritance tax revenue was playing in In the political debate, social equilibrium, asserted from the point of view of justice, is increasingly playing the decisive role. Opinions on this are obviously very divided in modern societies, which is evident from the fact that the 2008 reform, in particular with regard to the taxation of the nuclear family, was contrary to the general international trend towards family exemption from inheritance tax (see table on inheritance tax within the EU and EEA ). In contrast, on the other hand, reference is made to the significantly increased allowances for spouses (and now also life partners) and children, which ultimately lead to the sparing of the nuclear family, an objection which the opponents are trying to refute by pointing out that with every tax reform the preferential treatment takes place increased allowances were highlighted, which, however, would have lost their effect after a short time. Since the reform of 1919, the inheritance tax has also been countered with regard to the transfer of business assets, stating that taxation forces the inheritance of a business to sell business assets, which could even lead to businesses being broken up. According to a similar regulation introduced in the other larger member states of the EU (such as in France , Italy and the United Kingdom ), the inheritance of a business is now partially or wholly exempt from tax under certain conditions. Finally, the inheritance tax is countered by the fact that assets that have just been taxed are often subject to taxation again (for example through income tax or capital gains tax ). In this regard, however, it is pointed out that this is unavoidable due to the different nature of the inheritance tax and is also justified in its actual purpose.

Criticism of the 2008 inheritance tax reform

With regard to the 2008 tax reform, it is criticized that, although the starting point of the reform was a violation of the principle of equality determined by the BVerfG , a large number of provisions again violated the principle of equality, since the distinctions on which they are based are constitutionally inadequate. So it is missing z. For example, there is an objective reason why the inheritance of a dilapidated company that manages to keep at least half of the jobs is subject to the full extent of inheritance tax, while an inheritance to which a prosperous company is inherited and which therefore has no problems of its own Keeping jobs has to keep the company tax-free. That will u. a. countered that one can only typify with a general regulation and that individual results falling from this area are inevitable. Overall, however, the regulation makes sense from the point of view of maintaining jobs. This idea then also applies to other differentiations. With regard to the exclusion of family members who go beyond the nuclear family from the inheritance tax privileges (such as siblings), a violation of the constitutional protection is criticized on the one hand, while on the other hand reference is made to the restriction that the protection of marriage and family from Article 6 (1) of the Basic Law only applies to the small family. Whether this is to be interpreted in this way, taking into account the concept of family in Article 16 of the UN Convention on Human Rights , is a matter of dispute. These objections have been partially taken into account with the tax rates reduced by the Growth Acceleration Act as of January 1, 2010 in tax class II.

In July 2012, the Federal Council called for a reform of the inheritance tax in the area of ​​inherited business assets.

In a suspension and referral decision (pursuant to Art. 100 Para. 1 of the Basic Law ) of September 27, 2012, passed in an appeal procedure with the file number II R 9/11, the Federal Fiscal Court took the view that the applicable inheritance tax and gift tax law in Its preferential treatment of business assets , agricultural and forestry assets and shares in corporations, which is not linked to the preservation of jobs, violates the general principle of equality in Article 3 (1) of the Basic Law and is therefore essentially unconstitutional.

Preliminary proceedings of the norms control procedure initiated by the Federal Constitutional Court , in which the Second Senate of the Federal Fiscal Court based the constitutional review on Sections 13a and 13b of the Inheritance Tax Act, but also (as a so-called parenthesis standard ) the Section 19 Para . 1 of the Inheritance Tax Act and thus aimed at its total unconstitutionality (applicable to all heirs or gift recipients regardless of the nature of their acquisitions), the tax case of a nephew who inherited cash from his uncle in the amount of 51,266.00 euros and after Inheritance and gift tax law that came into force on January 1, 2009, to which he was subject after the day his uncle died, like a third party outside the family, had to pay 30% inheritance tax. According to the Act to Accelerate Economic Growth ( Growth Acceleration Act ) of December 22, 2009, which came into force on January 1, 2010 , he would have had to pay only half of inheritance tax at 15%, also in tax class II. The second Senate of the Federal Fiscal Court rejected its revision in its entirety in its judgment of January 20, 2015 (II R 9/11). The judgment of the Federal Constitutional Court in the judicial review procedure initiated by the same Senate on September 27, 2012 was announced on December 17, 2014 (file number: 1 BvL 21/12; on the suspension obligation, see paragraphs 104 and 286 of the judgment).

Growing income inequality

According to scientists who were involved in a study by the Hans Böckler Foundation , tax policy from previous years favored the rise in income inequality in Germany towards 2016 . So rich households u. a. benefited from the inheritance tax reform.

Escape from inheritance tax

Since Germany is one of the countries that tax transfers of rights within families (parents, descendants and spouses) the highest in an international comparison (cf. the table on inheritance tax within the EU ) and which naturally affects people with higher wealth or their legal successors , there is a great incentive to avoid the burden, especially for the next generation, through so-called tax evasion to countries without or with a significantly lower inheritance tax, especially since within the EU 20 member states for surviving spouses and 16 for children no or only a small amount ( lower than 5%) know taxation. The state is defending itself against this by expanding the tax liability (both for the testator and for the heir) and a five-year grace period for German citizens after their departure from Germany ( Section 2 (1) No. 1 lit. b ErbStG). In this context, the exit tax is also important , which under certain conditions simulates a sale of participations when the employee leaves the company and taxes the fictitious proceeds. If you move to a so-called low - tax country , Section 4 AStG extends the after-effect of the German tax liability to ten years. Since the aforementioned provisions also intend to counteract emigration, they are in tension with the freedom of movement guaranteed by the Basic Law and the Universal Declaration of Human Rights and the European freedom of establishment , which the European Court of Justice in its Lasteyrie-du-Saillant decision of March 11th 2004 as violated by the typical provisions of an exit tax. In Germany, in connection with inheritance tax avoidance, the double taxation agreement signed with Austria of October 4, 1954 played a special role, which made it possible for Germans to retain a place of residence in Germany (which would otherwise generally involve the application of German inheritance tax law) by establishing their main residence in Austria to make use of the lower inheritance taxation in Austria with effect against Germany. However, Germany terminated this agreement on December 31, 2007, which has now finally expired, even after it continued to apply temporarily. In this way, inheritance tax avoidance is also counteracted with regard to the complete elimination of inheritance tax in Austria from August 1, 2008.

International inheritance tax law, double taxation

In cases with foreign contact (a person with unlimited tax liability in Germany also inherits foreign assets or a person with unlimited tax liability abroad is subject to limited tax liability with German domestic assets), double taxation can occur, which is avoided by double taxation agreements in the area of ​​inheritance tax law. If this is not the case, Section 21 (1) ErbStG provides for the inheritance tax paid abroad to be offset against the German inheritance tax.

Inheritance tax is levied in most countries, although there are large differences in terms of the burden on the immediate family, cf. the presentation on foreign law in the main article mentioned.

Gift tax

The law subjects gifts to the same rules as inheritance tax. Since, contrary to what is conceivable in the case of inheritance, gifts can be made repeatedly between the same persons, the application of the tax-free amounts is limited after ten-year periods: The purchaser can only claim the tax-free amount due to him in relation to the donor every ten years. For this purpose, the gifts made by the same person within this period are added together to form a gift and tax liability begins when the sum of the tax exemption is exceeded. The same procedure is followed with regard to the applicable tax rate. This means that each time the gift tax is determined, the free gifts received from the same donor within the ten-year period are added and taxed at the tax rate provided for this purpose, with any tax already paid for the previous gifts being offset ( Section 14 ErbStG).

If the same item is passed on by people within tax class I (immediate family), the tax is paid in full for each donation. The benefit of a reduction in inheritance tax in accordance with Section 27 of the Inheritance Tax Act for multiple acquisitions of the same property due to death within the immediate family cannot be transferred to benefits between living persons due to other interests. Because every transition among the living can be planned and foreseen. The tax debtor is both the acquirer and the giver. The tax liability arises with the execution of the donation.

See also

literature

  • Jörg Drobeck: Inheritance tax made easy. Inheritance tax, gift tax, valuation law. 2nd, revised edition. Ewald von Kleist, Berlin 2014, ISBN 978-3-87440-321-4 .
  • Dietmar Moench, Gerd Albrecht: Inheritance tax law. Including gift tax law and valuation. (ErbSt-Reform 2009). 2nd, completely revised edition. CH Beck, Munich 2009, ISBN 978-3-406-57515-0 .

Web links

Wikisource: Inheritance Tax Act (1906)  - Sources and full texts

Individual evidence

  1. ↑ a b Inheritance and gift tax statistics - 2015. (PDF) Federal Statistical Office, accessed on April 23, 2017 .
  2. ↑ G. Fischer, JCB Mohr: HDWW . Volume 2. Vandenhoeck & Ruprecht, 1980, ISBN 978-3-525-10257-2 , under: Inheritance and gift tax, p. 449
  3. ↑ Judgment: House given away to daughter - widow has to pay inheritance tax. In: spiegel.de. November 28, 2019, accessed November 29, 2019 .
  4. ↑ a b BVerfG, judgment of December 17, 2014 - 1 BvL 21/12
  5. ↑ Press release of the BVerfG on the judgment of December 17, 2014
  6. ↑ BGBl. 2016 I p. 2464
  7. ↑ Changes to the Inheritance Tax and Gift Tax Act (ErbStG) buzer.de, accessed on March 2, 2017
  8. ↑ Act to adapt the inheritance tax and gift tax law to the case law of the Federal Constitutional Court ( memento of the original of March 2, 2017 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. Website of the Federal Ministry of Finance , November 9, 2016 @1@ 2Template: Webachiv / IABot / www.bundesfinanzministerium.de
  9. ↑ Christian Rödl: The judgment of the Federal Constitutional Court on inheritance tax October 25, 2016
  10. ↑ ECJ, judgment of April 22, 2010 , Az. C-510/08, full text - Mattner v Finanzamt Velbert.
  11. ↑ Federal Fiscal Court, decision of September 27, 2012, II R 9/11
  12. ↑ Bundestag printed paper 16/5706 (PDF; 535 kB)
  13. ↑ Inheritance and gift tax statistics - 2014. (PDF) Federal Statistical Office, accessed on April 23, 2017 .
  14. ↑ Taxable acquisitions and taxable gifts. Retrieved July 11, 2019 .
  15. ↑ Taxable acquisitions and taxable gifts. Retrieved July 11, 2019 .
  16. ↑ Inheritance and gift tax statistics 2002 Possibilities and limits. (PDF) Retrieved June 13, 2013 .
  17. ↑ Bundestag printed paper 16/5706. (PDF; 535 kB) Retrieved June 13, 2013 .
  18. ↑ BVerfG, decision of November 7, 2006 , Az. 1 BvL 10/02, full text.
  19. ↑ BGBl. 2008 I p. 3018 .
  20. ↑ a b BGBl. 2009 I p. 3950
  21. ↑ BGBl. 2016 I p. 2464
  22. ↑ Drüen, DStR 2016, 643; Haarmann, BB 2015, 32; Wachter, FR 2015, 212, 214; Steger / Königer, BB 2015, 157; Piltz, DStR 2015, 97, 103; Stalleiken, DB 2015, 18, 20; Seer, GmbHR 2015, 113, 116; Bäuml, FR 2015, 73, 74 and Viskorf, DB 2008, 2507, 2508 (before the last reform came into force on January 1, 2009). See also Seer in GmbHR 2016, 673–677.
  23. ↑ Federal Tax Gazette. I 2017 p. 902
  24. ↑ Brandenburg criticizes Bavaria's special way for company heirs. (No longer available online.) T-Online, September 3, 2017, archived from the original on September 7, 2017 ; accessed on March 10, 2018 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.t-online.de
  25. ↑ Brandenburg's finance minister calls for the rule of law in Bavaria too. Haufe.de, September 7, 2017, accessed on March 10, 2018 .
  26. ↑ Press release SPD parliamentary group, Carsten Schneider (Erfurt), deputy parliamentary group chairman, document no. 449: Bavarian special way in inheritance tax is an attack on tax justice. SPD parliamentary group, July 28, 2017, accessed on March 10, 2018 .
  27. ^ A b c Front against Bavaria's special way in inheritance tax. Focus Online, September 7, 2017, accessed March 10, 2018 .
  28. ↑ DStR 2017 p. 2554
  29. ↑ a b c d Tobias Völkel: Inheritance tax - Bavaria takes a special route. Private Equity PE Magazin (with note: first published in Handelsblatt Online, Steuerboard January 10, 2018), January 11, 2018, accessed on March 10, 2018 .
  30. ↑ Jens Beckert: Unearned assets, sociology of inheritance law. Campus-Verlag, Frankfurt / M. 2004, ISBN 3-593-37592-3 , p. 340
  31. ↑ Jens Beckert: Unearned assets, sociology of inheritance law. Campus-Verlag, Frankfurt / M. 2004, ISBN 3-593-37592-3 , pp. 253-246; Short dictionary of economics, HDWW, Vol. 2, 1980, G. Fischer - JCB Mohr- Vandenhoeck & Ruprecht, ISBN 978-3-525-10257-2 , under: Inheritance and gift tax, p. 441.
  32. ↑ Concise Dictionary of Economics, HDWW, Vol. 2, 1980, G. Fischer - JCB Mohr-Vandenhoeck & Ruprecht, ISBN 978-3-525-10257-2 , under: Inheritance and gift tax, p. 439
  33. ↑ Bundesrats-Drucksache 302/12  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. (PDF; 344 kB), pp. 112–117@1@ 2Template: Toter Link / www.bundesrat.de  
  34. ↑ spiegel.de : Rich heirs should be taxed more strictly
  35. ↑ spiegel.de:Bundesfinanzhof considers inheritance tax to be unconstitutional
  36. ↑ Federal Fiscal Court. Retrieved September 3, 2018 .
  37. ↑ Bundesfinanzhof, judgment of January 20, 2015, Az .: II R 9/11 - constitutionality of inheritance tax equality of persons in tax class II and III in 2009. Wolters Kluwer JURION, reference: JurionRS 2015, 11673, accessed on March 10, 2018 .
  38. ↑ New study: income distributed more unequally than ever before. In: br.de. Bayerischer Rundfunk, October 7, 2019, accessed on October 21, 2019 .
  39. ↑ ECJ, judgment of March 11, 2004 , Az. C-9/02, full text - Hughes de Lasteyrie du Saillant v Ministère de l'Économie.
  40. ↑ Federal Law Gazette No. 220/1955 i. d. F. Federal Law Gazette III No. 125/2004 .