Overview
- New government figures show roughly 460 transfers of at least €100 million in the past decade, with no tax due in more than half of those cases.
- DIW tax expert Stefan Bach branded the current system a “Dummensteuer” and proposed a lifetime allowance of about €800,000 for children.
- The SPD advocates a lifetime allowance model and greater contributions from very large estates, while Greens and the Left press to curb business‑asset carve‑outs.
- The Union urges caution, with Jens Spahn open to reform talks if companies are protected, as the CSU promotes regionalization and the AfD rejects higher levies.
- Record wealth handovers in 2024 totaled about €113.2 billion, yet revenues stayed modest at €9.9 billion overall, including €8.5 billion from inheritance tax, highlighting the gap between transfers and receipts.