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Insights · Tax Reform

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  1. A flat inheritance tax rate of 10-15% combined with higher one-time allowances could simplify the system and reduce administrative burden. This approach would exempt a significant portion of smaller estates while ensuring consistent taxation of larger ones.

    Impact: Simplification could lower compliance costs for businesses and the state, while the flat rate ensures a more predictable and equitable tax environment for all taxpayers.

    — from Germany Inheritance Tax Reform Debate · im Loop: Der News-Podcast von Finanzfluss· Jan 31, 2026