It was a night of hope. He ended with a compromise. The question of how a just inheritance tax could look like was answered. The mediation Committee has only prevented that the Federal constitutional court is dictating the rules is final.
The neverending story of the inheritance tax in order to be a Chapter richer. Until late into the night, representatives of the Federal government and the States have struggled to find a solution. Two years ago, the Federal constitutional court had criticized the preference of the company’s heir, and applied to the legislature to regulate this new. By the Bundestag, the new law, by the Federal Council. The countries of the chamber criticised the fact that the heirs of the business assets would still be protected excessively.
The conciliation Committee, it has remained basically the same. Have been adjusted only a few Details. Also, in the future, is not bothered by the tax office, who runs an inherited company up to a value of 26 million euros, for seven years, and jobs. Above this amount, the heir must prove that it would be overwhelming for the payment of the tax.
the methods have been Changed on Wednesday to the valuation of goodwill. The requirements for Tax deferrals have been adjusted. In addition, luxury goods such as vintage cars, works of art, and yachts should not be in the future, are more favored for tax purposes.
no, this was not a victory of reason, it was a battle in the beginning of the election campaign. The CSU was afraid of the German Mittelstand, which would be driven by the taxation in the Ruin. The SPD-governed countries have argued for tax justice and somewhere in between we lost
The acts, as the legislator was not willing – or not able – to clear a for the to live together in the country so elemental a point. Ultimately it is a question of justice, to create a Balance between the freedom and the common good orientation of the property. And this also applies to the taxation of business assets. For many years now, to fail, on several occasions, the Federal constitutional court has rejected the inheritance tax reforms.
In a country where much of the power of righteousness spoken of, and the responsibility of the individual is appealed, it is striking taken a lot of consideration on inherited wealth. The proverb says that each of his own happiness is wrought. But it makes a difference, whether it is necessary to seek his fortune alone, with a broken Hammer, or a complete forge receives.
Somehow one suspects that this will not be the last Reform of the inheritance tax. The judges in Karlsruhe will have to definitely be dealing with again soon with a question to clarify which is actually the task of the policy should be. Who has accused the constitutional court, it is the home legislature in the country, should be kept short and to the Reform of the inheritance tax think.