Economic Challenges: Erbschaftsteuer vor dem Verfassungsgericht: Wie viel Verschonung verträgt das Betriebsvermögen?

Handelsblatt's Bert Rürup and Michael Hüther discussed the reform of the Erbschaftsteuer (inheritance tax) in their latest Economic Challenges segment. Rürup advocated for the principle of income tax, emphasizing the need for low tax rates and a broad tax base. He criticized the potential for private wealth to be shifted through family companies, warning of a potential resurgence of the wealth tax if the reform is not addressed.

Hüther, on the other hand, supported the exemption for business assets, arguing that inheriting a company also entails taking on responsibility, making the performance capability distinct from that of private assets. The argument of shifting wealth through inheritance was deemed less convincing when repeated, as the concentration of wealth through inheritance did not appear dramatic according to the data.

The central issue revolves around whether the court will uphold its 2014 stance, with Hüther seeing no signs of a course change and Rürup expecting a different ruling.

Brief written by urgent.news from Handelsblatt's own syndicated text. Machine-written — may contain errors; check the original before relying on it.