Dispute over inheritance tax: Bavaria wants to prevent "tax increase through the back door".
Created: 2022-12-28 05:54
By: Lisa Mayerhofer
Inheritance could become more expensive from next year, especially for real estate.
Bayern wants to take action against this.
(Icon image) © imago stock&people/Imago
Bavaria would like to take action against the federal government because of the inheritance tax - if necessary alone.
The case is tricky - and according to an expert, the Free State has arguments.
Munich – Bavaria is backing out again: In the dispute over inheritance tax, the Free State is going to the Federal Constitutional Court.
Finance Minister Albert Füracker (CSU) announced this shortly before Christmas in the
"Bavaria will sue before the Federal Constitutional Court." This should "force the necessary increase in tax allowances and a regionalization of inheritance tax".
Füracker on inheritance tax: "Tax increase through the back door"
“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 the property value must 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.
He also announced in December that there had also been a breakthrough in the coalition.
Professor of tax law sees a need for clarification under constitutional law
Bavaria wants to sue anyway, because the Free State is also demanding a regionalization of the tax.
The federal state points out that land prices vary in different regions.
The Heidelberg constitutional and tax law professor Ekkehart Reimer sees a need for constitutional clarification in the dispute, as he reported to the
Frankfurter Allgemeine Zeitung (FAZ)
The reason for this is that the federal government determines the legal structure of the inheritance tax, but the income would go to the states.
According to Reimer of the FAZ
, this almost inevitably leads to conflicts
In Bavaria there is also a special feature - because the state constitution states: "The inheritance tax also serves the purpose of preventing the accumulation of huge fortunes in the hands of individuals." "Bavaria is therefore obliged not to lose sight of the steering purpose of the inheritance tax to lose,” explains Reimer of the
For federal legislation, on the other hand, only the Basic Law is the yardstick.
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Whether the new valuation rules for real estate are in line with the Basic Law should be measured based on the principle of economic performance.
According to the FAZ
, this is derived from the general principle of equality
Accordingly, if you inherit a lot, you also have to pay higher taxes.
However, if the new valuation rules make the payment so high that the heir has to sell, the fundamentally protected right of inheritance is also affected, the tax law professor explains to the newspaper.
In addition, in the case of a family home, the fundamental right protection of the family must also be taken into account.
Particularly spicy: If the heir lives in the family home but has to sell and move out because of the tax burden, according to the
According to Bavaria, this scenario is one of the reasons why the new assessment rules are unacceptable.
With material from the dpa)