Overview

• SPD leaders press for swift talks with the Union to tighten taxation of very large estates, and secretary general Tim Klüssendorf proposes a lifetime tax‑free allowance with everything above it fully taxed.
• Union figures split on scope and timing as Jens Spahn’s inequality remarks opened the door to changes, Carsten Linnemann warns against burdening family firms and floats a separate corporate tax regime, and Steffen Bilger backs curbing abuse but wants to await the court’s decision.
• Official data show 463 transfers of €100 million or more in the past decade with at least 258 tax‑free, and tax offices most recently assessed a record €13.3 billion yet collected about €9.9 billion.
• Investigations highlight mechanisms such as the Verschonungsbedarfsprüfung and the 300‑apartment rule that can leave multimillion‑ and billionaire‑level inheritances lightly taxed, with proposals pointing to multi‑year payment deferrals instead of blanket exemptions.
• State finances add pressure as Saxony reports rising inheritance‑tax receipts and rejects devolving rate setting to Länder due to fears of tax‑rate dumping.