Die Bundesregierung beschließt Reform des Erbschaft- und Schenkungsteuerrechts

Das Bundeskabinett hat am 08. Juli 2015 den Gesetzentwurf zur Anpassung des Erbschaftsteuer- und Schenkungsteuergesetzes an die Rechtsprechung des Bundesverfassungsgerichtes beschlossen.

Noch sind lange nicht alle Detailfragen geklärt und Änderungen im laufenden Verfahren immer möglich, doch feststeht: So attraktiv wie bisher wird die Erbschaft- und Schenkungsteuer für Firmenerben nach der Reform nicht mehr sein!

Übersicht der Neuregelungen gemäß Gesetzentwurf vom 8. Juli 2015

 

Der Bundesminister der Finanzen, Dr. Wolgang Schäuble:

„Wir setzen die Vorgaben des Bundesverfassungsgerichts exakt um. Unser Gesetzentwurf stellt die Verschonung von Unternehmen von der Erbschaftsteuer auf eine verfassungsfeste Grundlage. Damit sichern wir langfristig Arbeitsplätze und stärken die Kultur der Familienunternehmen in Deutschland.“

 

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