Inheritance tax is a concern for many – but in very different ways: for some it is too high, for others too low.

It definitely offers arguments.

Most recently, the changes at the turn of the year caused a stir.

The tax office now uses updated criteria to calculate the value of inherited or donated real estate if the local appraisal committees do not provide data for comparable objects.

There is great concern that this will lead to significantly higher inheritance taxes.

As always in Germany, things are complex.

The amount of inheritance tax and the closely related gift tax depends on many factors: amount of assets, degree of relationship, transfer with a warm or cold hand.

Last but not least, the type of assets plays an important role.

Company heirs who continue the business can work off a large part of the tax, so to speak, and in many cases even reduce the burden to zero.

At the same time, if the family home goes to the spouse or a child and they live in it, it can be transferred tax-free, at least if it is not a palace.

Any exception leads to injustice

Any exception leads to injustice.

Why can the descendants of an industrial dynasty bag huge amounts of money at a tax ridiculous price, while others have to pay considerable sums to the tax authorities if they receive a comparable bank deposit?

The answer is simple: it is done to protect family businesses so that they do not suffer from wasting in the generational transition and fall behind compared to public limited companies because they operate independently of inheritance tax.

Because medium-sized companies in Germany think long-term, many have achieved amazing size in special markets.

There are other injustices.

If a child inherits the cozy home in picturesque Ahrenshoop and the rest of the family has similar amounts of cash, they have to pay hefty taxes, while the preferred heir can look out to sea unencumbered.

That drives the cleft mushroom into the most intimate family circle.

It is also annoying when all descendants work far away from home and cannot live in the old home themselves.

The tax authorities immediately punish sales and rentals with a higher tax assessment.

It is difficult to say to what extent the recent adjustments will have an impact in a specific case, as many factors play a role.

Those affected can also defend themselves with expert opinions.

But if they don't get away with it and the value of the building exceeds the personal allowance, there is a risk of a noticeably higher tax burden.

When it comes to a large apartment building and there is a lack of liquid funds, good advice is required.

Deferral can help, but it doesn't have to.

In difficult cases, the result will be a rent increase or the sale of the house.

The latter is usually not nice for the residents either, since the new owners want to bring in the purchase price.

For Christian Lindner, all this is unfortunate.

The Minister of Finance himself presented the draft law, which is likely to put a higher burden on some properties.

This was constitutionally unavoidable.

But why didn't he adjust the allowances at the same time?

At least he could have tried.

So he gave the Union a through ball, which they gratefully took up.

She introduced the motion "No increase in inheritance tax through the back door" to the Bundestag.

In the debate, the SPD, Greens and Left Party referred to the unequal distribution of wealth in the country.

Those who inherit should give up a (larger) share, after all, many citizens would get nothing.

The FDP squirmed and argued that the Union could have raised the allowances earlier.

The AfD uninhibitedly criticized the intervention in the family network and the burden on the middle class.

From the point of view of the testator or donor, one can of course ask why the assets formed from highly taxed income are burdened again.

But for the beneficiaries it remains an inflow for which, in case of doubt, they did not have to pay anything.

A country that taxes labor heavily can hardly exempt larger inheritances and gifts completely.

But the injustices in the system speak for another reform - with a low tax rate for everyone and on everything.

If this is less than 10 percent, no heir has to plunder the family business to satisfy the tax authorities.

That's pragmatic and fair.

Everyone should be able to live well with that – even wealthy testators.