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Monika Schnell
2.12.2019 14:11

But we still think that a double taxation is a point of criticism.

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Monika Schnell
2.12.2019 14:01
The current situation in Germany can be described as there are many people which are not effected by the inheritance tax at all. This can be explained through the degree of relationship, which effects the high tax excempt amount. For Example, parents bequest to their children, they have a tax excempt amount of 400.000 Euro. The rich people often aviod the taxes through hideouts. In conclusion, our debatte is about increasing the inheritance tax or restrictive regulations and not about introducing or aboulishing this tax. After intesive research and discussion about this topic, we came to the conclusion that we would suggest to keep the tax excempt amount. For the amounts that exceed this value, there should be a progressive taxition. This compromise would ensure a mixture of distributional justice and fairness of performance. Furthermore, the regulations should be more restrictive to avoid hideouts. Especially, if companies are inherited.

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