Expected rulings by the Federal Constitutional Court on the inheritance tax treatment of business assets

Various rulings by the Federal Constitutional Court on various inheritance tax regulations relating to the taxation of business assets are expected in the near future. The position paper from the finance minister and finance minister of the northern countries on the further development of inheritance tax, as well as the proposal from the Greens, are definitely worth reading. As someone from the field, I find the suggestions put forward very interesting (and correct), even if - in my opinion - they are not far-reaching enough. I stay sat