Overview
- SPD parliamentary leader Matthias Miersch said very high, multi‑million‑euro bequests should face higher rates.
- He emphasized that operational business assets would be protected to avoid harming companies, pointing to models used abroad.
- The Federal Constitutional Court is expected to decide in the first quarter on whether preferential treatment for business transfers violates equality principles.
- Party leaders frame the move as closing loopholes that let very wealthy heirs minimize tax while ordinary heirs pay.
- No legislative text has been released, with details to be finalized after the Karlsruhe decision and subsequent parliamentary process.