Federal Fiscal Court (BFH) ruling 2026: Inheritance tax could soon rise drastically
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Retroactive Inheritance Tax Reform Threatens Asset TransfersIn March 2026, the Federal Fiscal Court confirmed retroactive tax law changes affecting inheritances, impacting business owners and private individuals.
- The Federal Fiscal Court ruled that retroactive application of inheritance tax from July 1, 2016, is constitutional despite the law's later enactment.
- The Federal Constitutional Court is expected to invalidate current business asset exemptions again, significantly reducing tax benefits for owners.
- The SPD's January 2026 proposal includes eliminating existing allowances and exemptions, posing serious challenges for family-owned enterprises.
- Both entrepreneurs and private individuals should urgently evaluate which asset transfers remain feasible under old laws before new rules take effect.
Retroactivity is constitutional.— BFH (Bundesfinanzhof) – in relation to its ruling on 26 March 2026
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tax paid by a person who inherits the estate of a natural person who has died
supreme constitutional court for the Federal Republic of Germany
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