Tax debate: Large inheritance often tax -free – suggestions for reform

The discussion about the distribution of assets in Germany, triggered by Union faction leader Jens Spahn (CDU), is increasingly about how large heirs can be asked to pay. Because inheritances and donations of large assets often remain tax -free in Germany.

463 times have changed 100 million euros or more in the past ten years. In at least 258 cases, i.e. more than half, there were no taxes. This emerges from the response from the Ministry of Finance to a question from the left-wing housekeeper Dietmar Bartsch, which is available to the German Press Agency.

Greens suggest reform without risk of jobs

So that large assets can no longer be inherited or given away in the future, the Greens are proposing a reform that takes into account the needs of companies. “Our proposal to the CDU and SPD is to abolish the exceptions in a first step very quickly and at short notice, which currently lead to great injustices in inheritance tax,” said the chairwoman of the Greens parliamentary group, Katharina Dröge, the dpa.

It ties in with a statement by Spahn who said in a talk show that the distribution of assets in Germany is a problem.

So far, there have been tax exemptions, for example, if business assets, agricultural businesses or shares in corporations are inherited or given away. This wants to avoid that companies have to be abandoned because the new owners cannot pay the inheritance tax from private assets.

From the perspective of drogs, these so -called exemplary regulations should be changed. “Nobody understands why it is possible that you do not have to pay a cent tax at an inheritance of 26 million euros, while people who pay less in heirs,” said the Greens politician. With “far -reaching multi -year deferral regulations”, it wants to ensure that the tax payment is feasible without having to endanger jobs.

Little echo on Spahn’s statements in Union – SPD positive

In order to reduce the gap between the poor and the rich, this reform should also be combined with targeted measures to promote assets in people with low incomes, said Dröge. Your faction would soon like to have talks in the Bundestag – but so far there is “no statement from the CDU and Jens Spahn, whether it should be traded in concrete terms,” ​​she added.

Spahn’s willingness to draw political consequences from the unequal distribution of assets in Germany has so far been met with the business associations and in the Union to a behavioral echo, while the coalition partner SPD reacted positively.

SPD general secretary Tim Klüssendorf told the “Rheinische Post”: “We have extreme injustice in Germany in terms of the distribution of assets. Every year, 400 billion euros are inherited in this country, of which only a very small part is taxable.

Judgment of the Federal Constitutional Court is pending

For the first time, a conservative top politician had given Spahn a privilege of wealthy – possibly also with a view to a judgment from Karlsruhe expected in the coming months.

“If you already had,” said the CDU politician in the ZDF talk show “Maybrit Illner”. “In recent years, especially in the low interest rate phase, we have had the situation that assets have actually almost grown on its own without greater our own intervention. Real estate values, stock values ​​and more.” Spahn added: “It is a problem, the distribution of assets.”

The Union faction leader pointed out that a judgment of the Federal Constitutional Court on inheritance tax was expected and the coalition may then regulate the tax. It could be that the constitutional court forces the government to reform.

Bartsch: “Legally legal, politically scandalous”

For Linken-Hauswäler Bartsch, the inheritance tax is “the most unfair tax in the country”. “Anyone who receives or inherits the greatest assets saves taxes – whoever works pays them,” he complained. Legally, it was often the case that there were often no taxes on large fortune, so political is scandalous. “Tax loopholes in inheritance tax should be closed, discounts for corporate assets are abolished,” he said. Those who do not reform inheritance and asset taxation must also be silent about social cuts.

However, the tax revenue from inheritance tax goes to the federal states. CSU boss Markus Söder recently proposed to put the tax height into the hands of the federal states-which Chancellor Friedrich Merz (CDU) rejected as unrealistic.

Despite the applicable exceptions, the tax offices claimed as much inheritance and gift tax last year than ever before: a total of 13.3 billion euros. That is 12.3 percent more than in the previous year. 8.5 billion euros accounted for inheritances, 4.8 billion euros on donations.

These calculations are based on inheritances and donations of around 113.2 billion euros that were above the exemptions. In most cases, sums were under one million, 27 times 100 million or more changed owners.

Save taxes by giving instead of inheritance

According to the statistics, the great assets are given away much more often than inherited. In both cases, the same tax rates and allowances apply: a spouse may receive inheritance or donations worth up to 500,000 euros without paying taxes. For children, 400,000 euros are tax -free, with grandchildren 200,000 euros.

Nevertheless, taxes can be saved by skillful gifts during lifetime – because the allowance can be used again every ten years. If you start early, you can transfer enormous sums without participating in the state.

In the election campaign, Alexander Dobrindt (CSU) proposed that homes can be transferred to the next generation tax -free if they are used or rented for at least ten years. However, the coalition agreement between the CDU, CSU and SPD does not provide for reforms either or other aspects of inheritance and gift tax.