Das Erbschaftsteuerrecht ist reparabel

Rainer Kambeck (), Peer-Robin Paulus () and Berthold Welling ()

Wirtschaftsdienst, 2015, vol. 95, issue 1, 39-45

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

Keywords: G32; H21; H25 (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1007/s10273-015-1775-1 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:wirtsc:v:95:y:2015:i:1:p:39-45

Ordering information: This journal article can be ordered from
http://www.springer. ... policy/journal/10273

DOI: 10.1007/s10273-015-1775-1

Access Statistics for this article

Wirtschaftsdienst is currently edited by Christian Breuer

More articles in Wirtschaftsdienst from Springer, ZBW - Leibniz Information Centre for Economics Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().