Inheritance tax ruling before Christmas

The Federal Constitutional Court plans to announce its decision on the constitutionality of inheritance tax on December 17, 2014.

The Federal Constitutional Court has announced that it intends to announce its eagerly awaited ruling on inheritance tax before Christmas. On December 17, 2014, the judges intend to announce whether the current inheritance tax law violates the constitution. The proceedings relate in particular to the far-reaching exemption rules for business assets, which the Federal Fiscal Court considers to be unconstitutional and has therefore appealed to the Federal Constitutional Court. Should the Federal Constitutional Court come to a similar conclusion, there will be no way around a fundamental amendment to the Inheritance Tax Act.