Overview
- CDU figures Fritz Güntzler and Christian von Stetten declared the SPD proposal politically finished, with von Stetten saying it was rejected the day it was unveiled.
- Güntzler said the federal government views the current inheritance tax as constitutional, signaling little appetite for reform.
- The SPD blueprint includes a €1 million lifetime allowance per person, a tax‑free inherited main residence, and progressive rates for large estates.
- For businesses, the plan proposes a €5 million allowance and up to 20 years to pay, which the SPD says eases transfers for smaller firms.
- SPD leader Matthias Miersch argues 85% of companies would be exempt and heirs would avoid one‑off burdens, while Union politicians and business groups warn of higher taxes on business assets and question the timing.