Inheritance tax in the GDR
The inheritance tax in the GDR had some peculiarities compared to the inheritance tax in the Federal Republic of Germany . The tax rates were very high compared to non-socialist countries and the tax exemptions were relatively low. Also, only two tax classes were distinguished.
Legal basis
The legal basis for the collection of inheritance tax in the GDR was initially the Control Council Act No. 17. This was changed in various ordinances. The Inheritance Tax Act (ErbStG DDR) was later enacted. The evaluation of the inheritance was carried out according to the Evaluation Act .
Tax brackets
The inheritance tax law of the GDR had two tax classes: I and II. Tax class I included the spouse and children of the deceased. All other persons fell into tax class II. Children born out of wedlock have been treated the same as children born in wedlock since the Family Code came into force in 1965.
Tax rates
The inheritance tax was
| Inheritance until | Tax class I | Tax class II |
|---|---|---|
| 10,000 marks | 4% | 11% |
| 20,000 marks | 5% | 14% |
| 30,000 marks | 7% | 17% |
| 40,000 marks | 9% | 21% |
| 50,000 marks | 13% | 28% |
| 100,000 marks | 17% | 36% |
| 150,000 marks | 23% | 44% |
| 200,000 marks | 26% | 52% |
| 300,000 marks | 30% | 63% |
| 400,000 marks | 32% | 70% |
| 500,000 marks | 34% | 74% |
| 600,000 marks | 36% | 77% |
| 700,000 marks | 38% | 79% |
| 800,000 marks | 40% | 80% |
| 900,000 marks | 42% | 80% |
| 1,000,000 marks | 45% | 80% |
| over 1,000,000 marks | 50% | 80% |
Tax allowance
A tax exemption of 20,000 marks was provided for the surviving spouse and an exemption of 10,000 marks for the children - regardless of their number. For people in tax class II, an amount of just 1,000 marks remained tax-free.
Conflicts after the turning point
The inheritance tax law of the GDR, in particular the level of tax rates, was not compatible with the Basic Law . While the determination of the inheritance tax before reunification is legally valid as pre-constitutional law , after reunification federal German law had to be used for tax assessment, even if the testator died before reunification.
literature
- Text of the GDR Evaluation Act ( Memento from February 11, 2013 in the Internet Archive )
- Sandra Duda: The tax law in the state budget system of the GDR . In: European University Writings . tape 5126 , 2011, ISBN 978-3-631-61305-4 , pp. 124 ff . ( limited preview in Google Book search).
Individual evidence
- ↑ Act No. 17 regarding the amendment of the Inheritance Tax Act of February 28, 1946
- ^ Ordinance amending and supplementing tax laws of December 1, 1948, Zentralverordnungsblatt 1949 I page 235
- ↑ 6. Implementation provision for the tax reform ordinance - inheritance tax - of July 8, 1949, Zentralverordnungsblatt I, page 733
- ↑ § 6 Ordinance to supplement the tax laws of October 14, 1955, GesBl. GDR 1955 I, page 709
- ↑ 24. Implementing provision for the tax reform regulation - inheritance tax - of April 29, 1957, GesBl. GDR 1957 I, page 309
- ↑ Judgment of the Federal Fiscal Court, BFH, judgment of May 30, 2001 - II R 4/99