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The inheritance contradicts the principle of achievement. According to this principle, part of the population is required to pay tax on each inheritance. Tax allowances would contradict the principle of performance. One objection to fairness could be the progressive tax rate. What matters here is how fairness is defined. Many consider an equal tax rate to be fair.
It’s fair. It affects both private and business. Due to the set limit, the upper class is more burdened. The additional income can be invested in infrastructure and social purposes.
Basically, we would leave the German system as it is. For the private sector we would retain the tax allowances, the tax rate would be based on the line of succession. In addition, we would set a tax-free amount (enterprise value of 5 million) for the corporate sector. Anything beyond that would be taxed at an increasing rate. We are in favour of a progressive tax burden.