Justification for the increase in shortfall in tax revenue through concessions in inheritance tax law

Summary

Original text of the question(s):<br /> <br /> How does the federal government justify the (retroactive) increase in the financial volume of the shortfall in tax revenue through concessions for purchasers of business assets, agricultural and forestry operations or shares in corporations in the event of inheritance or gift in the inheritance tax (number 45, S. 506) in the 30th subsidy report of the federal government (www.bundesfinanzministerium.de/Content/DE/Downloads/Broschueren_Bestellservice/30-subventionsbericht.pdf?__blob=publicationFile&v=3) compared to the federal government's 29th subsidy report (www.bundesfinanzministerium.de/Content/DE/Downloads/Oeffentliche-Finanzen/Subventionsbericht/29-subventionsbericht.pdf?__blob=publicationFile&v=3) from 4.5 billion euros to 8.8 billion euros, and how is it that in overview 2 "The 20 largest tax breaks, tax shortfalls in million euros" in the 30th subsidy report § 13a of the Inheritance Tax and Gift Tax Act (ErbStG) is estimated at 8.8 billion euros, the table on S. 506 also states 8.8 billion euros, but Section 28a ErbStG is also mentioned here as the legal basis?

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Timeline

1. 26 September 2025

   Schriftliche Frage/Schriftliche Antwort

   Justification for the increase in shortfall in tax revenue through concessions in inheritance tax law

   Source: BT

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