The First Senate of the Federal Constitutional Court reads the judgment on the inheritance tax.
At least that’s requirements: the error of their authors Erbschaftsteuerreform fall to his feet. CDU and the SPD must now repair the inheritance tax law that they had decided in the last great Merkel coalition of 2008. And to many warnings, the new law will not stand for generous exemptions for companies heirs of a review by the Federal Constitutional Court.
Author: Heike Göbel, born in 1959, the editor responsible for economic policy, responsible for “the order of the economy”.
So it is now. According to the judges of the legislature may indeed be spared Companies heirs tax altogether if serving the receipt or job security. But miss the judge a duty of the company to prove this, as the basis of many years continued paid payroll. So companies with up to 20 employees currently exempt from inheritance tax, without having to take the preservation of jobs; representing more than 90 percent of all companies. “Companies can therefore almost everywhere the tax benefit without regard to the preservation of jobs require” criticize the judge. The exception will rule. In addition, the law left too many other ways to move the controller, for example, by resolution of the company. Thus, larger companies are exempt from tax. The Treasury forgo large sums of money without checking whether this is required to secure jobs.
Only the SPD-Left seeks to
Because the judges approve the exemption of corporate heirs in principle, is spreading despite the criticism of many aspects relief. The family praise, the Constitutional Court has recognized their need for protection. CSU and SPD confirmed what they had said before the verdict to calm the economy: more than necessary will not change; the advent of inheritance tax – currently 5 billion euros – will not increase; Never wanted to charge businesses additionally. Only the SPD-Left löckt against the pricks. You want to use the court forced corrections to increase the inheritance tax rates, on this occasion at least for the other heirs of private property. But they have little support. Although the countries have who are entitled to the proceeds of the estate tax alone, interest in additional revenue, but dares not the black and red Prime Minister on this hot iron.
Thus, the inheritance tax is now becoming brainteaser for Steuertechnokraten. With tougher new and presumably highly bureaucratic documentation requirements and controls the coalition will make the faulted points somehow unconstitutional. Nothing more. This is a shame, but Judge Ferdinand Kirchhof
pointed out in the verdict, it stands the government parties are free to “restructure completely new inheritance tax”.
exceptions involve risks
rise to a larger litters, there are quite. Tax professionals agree that the German inheritance tax has contacted the 2008 reform on the wrong principle: high rates, many exceptions. The tax rates ranging from 7 to 50 percent; they depend not only on the amount of inheritance, but also the degree of relationship; different allowances are taken into account. The discharge of the Company’s heirs so at the expense of all other heirs.
These are sometimes violently asked to pay, although the legacy of already taxed income has arisen – and although they ultimately contribute, through the use or installation of heritage to the fact that the economy is flourishing and creating jobs. You do not even come with the justice argument to demand a more uniform taxation therefore. Also Exemption rules, given strict, risks companies may postpone as long as a necessary, associated with job cuts reorganize its affairs until the inheritance tax is eliminated. Economically, this is absurd, it could be lost at the end more jobs than maßvollem access to inheritance tax.
backers of property tax
According to estimates by various economists, it is sufficient if heirs – pay a tax rate of 8 to 10 percent to keep the rise – with a wide base. Would bring the death a company still in financial distress, uncomplicated deferrals are conceivable. A broader tax reduced tariff brings many voters to look carefully at each change in the tax rate, eventually they could even be affected and not just a few supposedly “rich”. Before the cart left control drummer citizens are then not to stretch so quickly.
More about
To deny not substantial evidence now simply abolish the inheritance tax? Yes and no. The low volume, 2 percent of tax revenue could get over easily; probably the site would more attractive, so that would have on greenfields and immigration more money in the treasury. But for social peace, it probably needs a tax which relates to the assets. Who abolish inheritance tax, prepares an even more damaging general property tax the way.
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