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Zur Reform der Erbschaftsteuer

Author

Listed:
  • Clemens Fuest
  • Andreas Peichl
  • Lisa Windsteiger

Abstract

Die Vielzahl von Ausnahmen bei der Erbschaftsteuer – insbesondere für Betriebsvermögen – führt zu Komplexität, Verzerrungen und regressiven Wirkungen, ohne überzeugend durch gesamtwirtschaftliche Vorteile gerechtfertigt zu sein. Eine Alternative ist eine Reform mit breiter Bemessungsgrundlage, niedrigem einheitlichem Steuersatz (Flat Tax), klaren Stundungsregeln für nicht liquide Vermögen und angemessenen Freibeträgen. Eine solche Ausgestaltung könnte Bürokratie abbauen, die Akzeptanz erhöhen und die Erbschaftsteuer systemkonsistent in das Gesamtsteuersystem einbetten.

Suggested Citation

  • Clemens Fuest & Andreas Peichl & Lisa Windsteiger, 2026. "Zur Reform der Erbschaftsteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 79(01), pages 04-08, January.
    • Handle: RePEc:ces:ifosdt:v:79:y:2026:i:01:p:04-08
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    File URL: https://www.ifo.de/DocDL/sd-2026-01-zdg-fuest-etal-erbschaftsteuerreform.pdf
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