Overview
- SPD proposes a €1 million lifetime personal allowance, a €5 million exemption for business transfers, progressive rates, and tax-free owner-occupied inherited homes.
- The plan would allow heirs of companies to spread payments over up to 20 years, framed by the SPD as easing succession for smaller firms.
- CDU figures Fritz Güntzler and Christian von Stetten declared the concept already failed, citing the government's view that current law is constitutional.
- Unionsfraktionschef Jens Spahn acknowledged concerns about loopholes yet argued the timing is wrong and warned the treatment of business assets risks substance losses.
- SPD parliamentary leader Matthias Miersch defended the proposal, saying most heirs would be relieved and about 85% of companies would be exempt, as business groups and analysts questioned impacts on the Mittelstand and a pending court decision loomed.