Overview
- CDU figures Fritz Güntzler and Christian von Stetten said the SPD blueprint was reviewed and effectively buried the day it appeared, vowing to block it in parliament.
- The SPD plan outlines a €1 million lifetime personal allowance (€900,000 from relatives plus €100,000 from non-relatives), tax-free self-used inherited homes, progressive rates, and a €5 million business allowance.
- Matthias Miersch argued the concept would relieve most heirs and leave about 85 percent of companies exempt, with tax payments allowed to be stretched over up to 20 years.
- Union leaders and business voices warn of higher effective taxes on transferred business assets and argue the current regime is constitutional, while Jens Spahn acknowledged a fairness issue with loopholes but called the timing wrong.
- Analyses highlighted in recent coverage suggest tougher rules would yield only modest additional revenue in the low billions of euros, which would accrue to the Länder rather than the federal budget.