Overview
- The SPD draft proposes a €1 million lifetime personal allowance, a €5 million company allowance, progressive taxation above those thresholds, abolition of current business privileges, and tax deferrals of up to 20 years when jobs are secured.
- SPD deputy Wiebke Esdar says most heirs would pay less and argues many family firms would remain tax‑free under the €5 million threshold, citing KfW data showing a typical mid‑market sale price near €500,000.
- Union politicians and employer groups reject the concept, with CDU’s Mathias Middelberg warning of burdens on Betriebsvermögen and DIHK’s Volker Treier calling the approach harmful for investment.
- Analyses reported by IW indicate the company threshold could be relevant for about 55% of roughly 80,000 firms with more than €10 million in revenue, suggesting tens of thousands may face higher liabilities.
- Entrepreneurs such as Trigema’s Bonita Grupp caution that illiquid assets complicate payment and could trigger sales, while experts note key details on rates, valuation and anti‑avoidance remain open as the court review drives urgency.