German Constitutional Court Reviews Inheritance Tax Rules for Business Heirs

Germany's Federal Constitutional Court is actively reviewing two distinct challenges to the current inheritance tax framework. One set of cases focuses on the constitutionality of preferential treatment for business heirs, questioning potential under-taxation and violations of equal treatment. A separate case, initiated by Bavaria, challenges the federal framework for inheritance tax, seeking regionalization and altered fiscal federalism. The court's decisions remain pending, with high confidence in the ongoing judicial review.