Melanie Junglas-Mummert runs the temporary employment agency Armon GmbH with her twin brother Dennis Junglas, based in Koblenz - and is fighting the economic consequences of the pandemic. Last year, 35 percent of sales dropped and the number of employees fell by a quarter. To make matters worse, says the 41-year-old, “we are also threatened with a steep inheritance tax back payment”. Now of all times, in times of a global crisis, an exemption rule for inheritance tax becomes an additional danger for some company successors. Economists and business associations see this as a major problem.