Inheritance tax without tax break

Delays in the legislative process do not mean that there would be no inheritance tax until the inheritance tax reform is passed.

Following a ruling by the Federal Constitutional Court, the old inheritance tax law had to be amended by June 30, 2016, but political differences had delayed a new regulation at the time. The Cologne Fiscal Court has now clarified that delays in the legislative process do not lead to a tax pause. Inheritance cases occurring between July 1, 2016 and November 9, 2016 are also subject to inheritance tax.