Overview
- CDU finance spokesman Fritz Güntzler and Mittelstandsgruppe chair Christian von Stetten labeled the SPD concept "mausetot," asserting it lacks public support and reform need.
- The SPD package proposes a lifetime €1 million personal allowance, a €5 million business exemption, progressive rates above those thresholds, and an option to spread payments over up to 20 years.
- Primary residences used by heirs would remain tax‑free under the SPD plan, which the party says would shift the burden toward very large inheritances.
- SPD parliamentary leader Matthias Miersch defended the proposal, saying about 85 percent of companies would be exempt and that drafting now allows incorporation of an expected Constitutional Court ruling.
- Union figures and business groups warn the approach raises taxes on business assets and could strain family firms, with Jens Spahn criticizing the timing but conceding that closing loopholes poses a fairness issue.