Inheritance tax: Federal Constitutional Court examines tax privileges for company heirs
Quick Look
- A former bank manager is suing the Federal Constitutional Court against the inheritance tax exemption for company successors.
- While inheritances and gifts can trigger up to 50 percent tax, heirs to large companies are often exempt.
- The lawsuit raises the question of whether this inequality is justified.
AI-generated summary
Why It Matters
In Germany, inheritances and gifts can trigger up to 50 percent tax, depending on the degree of relationship and the exemption amount. However, heirs of large companies are often exempt from inheritance tax if certain conditions are met, for example if the company continues to operate and jobs are retained.
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Debate about inheritance tax Is it fair that company heirs almost never have to pay taxes?
Inheritances and gifts can be subject to tax of up to 50 percent - but heirs to large companies are often exempt from this. A former bank manager vents his anger about this in front of the Federal Constitutional Court.
By Dietmar Hipp, Karlsruhe
October 14, 2026, 8:30 a.m
What to Watch
AI outlook — possibilities, not facts
The Federal Constitutional Court will hold oral hearings on the subject of inheritance tax exemption for company successors in the coming months.
Likely · Within months
Open Questions
- How high is the exact extent of the tax exemptions for company successors in Germany?
- What specific conditions must be met in order for inheritance tax exemption to be granted?
- How has the Federal Constitutional Court's jurisprudence developed on similar tax cases in the past?
- Which alternative tax models are being discussed in the political debate?
