In the federal-state dispute on the reform of inheritance tax despite growing time pressure is not a rapid compromise in sight.
the mediation Committee of Bundestag and Bundesrat adjourned the negotiations on Thursday night after only brief discussions in Berlin on 21 September. By then, a federal-state working group explore possible trade-offs on the future tax benefits for company heir.
Prior to the talks, both sides gave unforgiving. The CSU rejects corrections to the law already passed by the Bundestag categorically. SPD, Greens and the Left insist on a fundamental revision of previously planned spared rules for inherited or a wasted corporate assets. Despite widely separated positions mediators hope for an agreement in September.
Then, would a final, set by the Constitutional Court deadline respected. Otherwise, the judges want to revert to the control. You could limit the tax privileges for companies heirs more than planned or very tip. It is not expected that unsuccessful negotiations with federal and state judges are active immediately after September. So federal and state governments could hope for an additional period of a few weeks.
Bavarian Finance Minister Markus Söder (CSU) said before the talks in the Conciliation Committee, “stand at present it is very difficult”. Obviously the desire in the SPD and Greens insist for a complete revision – which leads to higher taxes in the first place and destroy jobs.
The North Rhine-Westphalian Finance Minister Norbert Walter-Borjans (SPD) emphasized: “The Mediation Committee should not define concrete positions, but convey yes.” Therefore, he had an expectation that the Panel will do justice: “To do but both sides are able to move. “If one side say, each changed point is a total overhaul, consider it bad.
the Federal Constitutional court had tipped the sparing rules for company heir as too generous end of 2014 and by the end of June 2016 stricter specifications required. An agreement between federal and state governments, however, failed. Controversial are mainly the incentives for large corporate assets. From sharper rules only a smaller part of a larger family would more affected
Fearing less generous tax incentives have loud research institute DIW a number of family businesses, the company quickly nor given away to their children -. Often to minors. Of the 144 billion euros available to tax-free transfers is 2011-2014, for ages, had gone to minors 37 billion. € 29.4 billion of which were 90 children under the age of 14 years receive, each of which assets had been transferred at least 20 million euros -. Ie on average, 327 million euro
In recent years, there have high anticipatory given, writes the DIW. 2012 are tax-free transfers of company assets increased to EUR 40 billion in 2014 to 66 billion. 2015 were 57 billion. The taxable acquisitions after benefits and allowances would be contrary hardly changed. The loss of tax revenue by the would be appreciated for the years 2011 to 2014, more than 40 billion euros. 2015 seems about 13 billion be added. (Dpa)