Overview
- SPD parliamentary leader Matthias Miersch said a proposal will follow the Federal Constitutional Court’s first‑quarter decision and would increase taxes on very large estates.
- Miersch stressed the plan would not target typical family inheritances and cited international models to protect companies while taxing extreme windfalls more fairly.
- The pending Karlsruhe case examines whether preferential rules for business transfers breach the constitutional principle of equality.
- The CSU rejected the SPD push at its Kloster Seeon meeting, and industry voices such as the auto lobby warned of risks to jobs and investment.
- Recent reporting highlights record inheritance volumes in 2024 and legal mechanisms that leave many vast fortunes lightly taxed, including exemptions used by major business and property transfers.