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Das Erbschaftsteuerrecht ist reparabel

Author

Listed:
  • Rainer Kambeck
  • Peer-Robin Paulus
  • Berthold Welling

Abstract

Germany’s Federal Constitutional Court ruled on 17 December 2014 that elements of a law exempting successors of family-owned companies from paying inheritance tax are unconstitutional and ordered the government to revise and tighten the law by mid-2016. The authors discuss three main obstacles resulting from the ruling and offer initial thoughts on how legislators could solve them. Based on the notion that family businesses constitute a main part of the German Mittelstand and display significant entrepreneurial characteristics, the Court’s demand to introduce an additional “needs-based test” for large companies and the difficulties of limiting tax avoidance opportunities with respect to administrative assets are critically examined. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Suggested Citation

  • Rainer Kambeck & Peer-Robin Paulus & Berthold Welling, 2015. "Das Erbschaftsteuerrecht ist reparabel," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(1), pages 39-45, January.
    • Handle: RePEc:spr:wirtsc:v:95:y:2015:i:1:p:39-45
    DOI: 10.1007/s10273-015-1775-1
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    More about this item

    Keywords

    G32; H21; H25;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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