Overview
- SPD leaders say their draft will close loopholes that let very wealthy heirs minimize taxes while keeping primary residences tax-free and safeguarding viable company successions.
- Fraktionschef Matthias Miersch confirmed a legislative concept is coming soon and stressed the plan targets high multimillion bequests, not ordinary inheritances.
- The CSU rejected the initiative as “leistungsfeindlich,” and the Union is pressing instead to bring forward corporate tax cuts originally slated to start in 2028.
- Business groups including the VDA and the Stiftung Familienunternehmen warn that higher inheritance taxes on firm transfers could hurt investment, jobs and family companies.
- The SPD links the inheritance-tax overhaul to relief for small and middle incomes, arguing record transfer volumes and unequal treatment of large fortunes justify reform.