Overview

• SPD general secretary Tim Klüssendorf proposes a life tax‑free allowance with stricter taxation above it, targeting very large inheritances and estimating roughly €10 billion in additional annual revenue.
• He suggests tying tax relief for heirs of large rental portfolios to commitments such as charging only local reference rents or limiting rent increases.
• Investigative reporting highlights mechanisms used to cut tax bills, including the Verschonungsbedarfsprüfung, transfers into family foundations, gifting to minors, the 300‑apartment housing‑company rule, and repeated €400,000 gifts every ten years.
• Official figures show more than €113 billion was inherited in 2024 while just €9.9 billion was collected in inheritance tax, with effective rates on very large estates reported at around 1.5 percent.
• CDU voices such as Jens Spahn and Dennis Radtke have signaled openness to revisiting exemptions, while CSU leader Markus Söder promotes lower taxes in Bavaria and a Constitutional Court ruling is pending.