Bavaria moves to the Federal Constitutional Court in an inheritance tax dispute

"The states are entitled to the full amount of inheritance tax - the states should therefore also be able to make decisive decisions about how it is structured," demanded the Bavarian finance minister.

Bavaria moves to the Federal Constitutional Court in an inheritance tax dispute

"The states are entitled to the full amount of inheritance tax - the states should therefore also be able to make decisive decisions about how it is structured," demanded the Bavarian finance minister. But the inheritance tax is a federal law, which means that the hands of the states are tied. Füracker pointed out that real estate prices have risen significantly in recent years, but not personal allowances. "This leads to a tax increase through the back door," criticized the CSU politician.

The current dispute revolves around the annual tax law. This is intended to implement a requirement of the Federal Constitutional Court, according to which real estate values ​​must in future be estimated as close as possible to the sales value for tax purposes. Since the sale prices for real estate have risen sharply, the current allowances for inheritance may no longer be sufficient and inheritance tax may become due in excess of these allowances.

Federal Finance Minister Christian Lindner (FDP) has also spoken out in favor of increasing the allowances. Last week he announced that there had also been a breakthrough in the coalition.

Bavaria also calls for a regionalization of the tax. The federal state points out that land prices vary in different regions.

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