Overview
- SPD leaders say the reform concept will be introduced in the Bundestag on Tuesday, with the party urging the Union to enter talks without preconditions.
- An ARD‑reported paper outlines a lifetime allowance of about €1 million per heir and abolishes the ten‑year gifting rule, with owner‑occupied homes staying tax‑free if heirs keep living in them.
- The plan adds a separate €5 million allowance for most family businesses and permits payment deferrals for up to 20 years to protect company liquidity, with tax rates yet to be specified.
- The SPD projects small single‑digit billions in additional Länder revenue over time, with funds intended for schools, universities, and teacher workforce investment.
- CSU figures dismiss higher burdens as “leistungfeindlich,” while economists diverge, with Ifo’s Clemens Fuest urging abolition or a very low flat tax and others emphasizing safeguards for viable firms.