Overview
- The Schleswig-Holstein Landtag will debate the issue after an SPD motion urging the state government to support federal reform that includes a €1 million lifetime personal allowance and a €5 million business allowance.
- CDU/CSU leaders have declared the proposal politically dead, saying the current law is constitutional and warning that changes would raise taxes on business assets.
- SPD figures defend the plan as fairer and simpler, saying 85% of companies would be exempt and allowing heirs to stretch tax payments over 20 years on business transfers.
- Business groups and the Union caution that family firms could face heavier burdens under progressive rates, which the SPD has not yet published in full detail.
- A forthcoming Federal Constitutional Court ruling hangs over the timetable, and any overhaul would affect revenues that accrue to Germany’s Länder.