Overview

• Finance Ministry figures show 463 transfers of at least €100 million in the past decade, with taxes waived in at least 258 cases.
• Greens leader Katharina Dröge urges scrapping exemptions that let very large inheritances pay little or nothing, paired with multi‑year deferrals to protect jobs and successions.
• SPD officials welcome a push for greater tax fairness, while CDU labor wing chief Dennis Radtke backs cutting unjustified exceptions but rejects broad rate hikes.
• FDP general secretary Nicole Büttner warns higher burdens would harm competitiveness and complicate business handovers.
• A ruling by the Federal Constitutional Court is expected and could force changes, as last year’s inheritance and gift tax assessments reached a record €13.3 billion.