Erbschaftsteuer: 34 Erben, 3,7 Milliarden Euro erlassen – Karlsruhe prüft umstrittenes Steuerprivileg

In Karlsruhe, a politically charged legal issue surrounding the inheritance tax privilege for business assets is being debated. The Hamburg Finance Senator and SPD politician Andreas Dressel pointed out that this privilege has cost the state 857 million euros since its introduction in July 2016, accounting for approximately 7.5% of the nationwide relief volume.

The Federal Constitutional Court is currently discussing whether and to what extent the state can offer better treatment of business assets in inheritance tax compared to private assets. The question of fair taxation for taxpayers, especially through inheritance tax, affects many family businesses in Germany and raises concerns among political parties, particularly the Union and SPD, which are in a deep crisis.

The issue is whether the privilege should extend to business assets, as the court has already confirmed that business assets should generally be privileged. Erbschaftsteuer enthusiasts argue that businesses should not be forced to sell to pay taxes, thus preserving jobs. The legal rule, according to former SPD Secretary General Kevin Kühnert, encourages people to "calculate their poverty," opting to save money instead of following the rules.

The possibility of a significant tax relief is confirmed by independent experts. Bundesrechnungshof data shows that in 2025, 34 business heirs took advantage of the rule, resulting in the collection of 3.7 billion euros in taxes. However, experts like Swen Bäuml, a professor of tax law, argue that with proper structuring of assets, it is possible to transfer billion-dollar business assets tax-free.

The burden of the Erbschaftsteuer is not limited to Hamburg. In 2025, nationwide, 34 business heirs utilized the rule, resulting in the collection of 3.7 billion euros in taxes.