Bavaria's Prime Minister Markus Söder is examining a lawsuit before the Federal Constitutional Court against the planned increase in inheritance tax.
He said that in an interview with "Bild".
The new rules are unequal and therefore unfair.
The CSU chairman criticized Federal Finance Minister Christian Lindner (FDP) for the planned increase in the annual tax law.
It is fatal that “an FDP minister in particular is raising taxes and at the same time incurring record debts.
This is totally unfair to many heirs to their parents' small houses.”
The Bundestag passed the annual tax law with extensive tax changes on Friday.
A transfer of real estate assets through inheritance and donations could therefore become more expensive.
The Federal Council still has to approve the law.
Söder said his government is in favor of regionalizing inheritance tax.
It is not fair to compare property prices in Garmisch-Partenkirchen and in Greifswald.
"We need higher allowances for heirs to parental homes or apartments," said the CSU boss.
In the case of inheritance and gift tax, the Union in particular had already warned against an increase through the back door.
Specifically, against the background of a decision by the Federal Constitutional Court, it is about an adjustment in the valuation of real estate.
As a result, heirs to larger assets could face higher costs from January 1, 2023.
Bavaria has already advocated an increase in tax allowances in the Bundesrat.