Sunday, 10.07.16 , written by Anja Schlicht Inheritance tax reform continues to be delayed. After initially the coalition could not agree on a common line for months, the Federal Council has now referred the bill to the Conciliation Committee. Some adjustments are not strict enough for the countries. Now it must be nachgehandelt, at the earliest in the fall is expected to progress. >
Tax situation for corporate heirs remains unclear
It came, as it had to come: Already when the coalition presented their plans for inheritance tax reform in June, Union and SPD encountered enormous headwinds. The Greens even questioned whether the bill is constitutional. While the government could be sure of the approval of the Bundestag because of the balance of power, a blockade in the Bundesrat emerged early on, in which the coalition has no majority . No one was surprised that the Länder referred the inheritance tax reform to the Conciliation Committee in their last Federal Council meeting before the summer break. Nothing less is to be achieved there than a fundamental revision of the new rules for company heirs .
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The Finance Committee of the Länder has put forward a total of eight points, in which the inheritance tax reform has to be improved. Thus, for example, “the possibility of an interest-free deferral for up to ten years is unacceptable.” According to the previous plans, this option is to be granted to entrepreneurs who inherit business assets of 26 million euros and more. As part of a needs test, it is determined how many taxes have to be paid, but can be deferred. Overall, the federal states, which have now voted in the Bundesrat for submission to the Conciliation Committee, fear a renewed over-privileging of operational heirs.
If no compromise is reached in the Conciliation Committee, the inheritance tax reform is in danger of being completely overturned . Originally, the Federal Constitutional Court, which had cashed in on the old regulations for corporate heirs in 2014, foresees July 1, 2016 as the latest date from which the new regulations should come into force. Now the law is delayed until at least autumn.
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