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Erbschaftssteuer: Abschaffen ist besser als revidieren

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  • Straubhaar, Thomas

Abstract

Das Bundesverfassungsgericht hat mit seiner Entscheidung vom 7. November 2006 die Diskussion um die Erbschaftssteuer in Deutschland neu belebt. Es hat festgestellt: Die durch § 19 Abs. 1 ErbStG angeordnete Erhebung der Erbschaftsteuer mit einheitlichen Steuersätzen auf den Wert des Erwerbs ist mit dem Grundgesetz unvereinbar. Denn sie knüpft an Werte an, deren Ermittlung bei wesentlichen Gruppen von Vermögensgegenständen (Betriebsvermögen, Grundvermögen, Anteilen an Kapitalgesellschaften und land- und forstwirtschaftlichen Betrieben) den Anforderungen des Gleichheitssatzes nicht genügt. Der Gesetzgeber ist verpflichtet, spätestens bis zum 31. Dezember 2008 eine Neuregelung zu treffen. Verblüffenderweise wird die Entscheidung des Bundesverfassungsgerichts vor allem als Einladung verstanden, neu darüber nachzudenken, welchen Anteil die Gesellschaft im Erbschaftsfall für sich reklamieren sollte ... (um) für mehr Steuergerechtigkeit in Deutschland zu sorgen ..., (denn) nirgendwo wird gegen diesen Grundsatz eklatanter verstoßen als durch das Erbschaftsrecht, so beispielsweise Der Spiegel (Nr. 6 vom 5.2.2007, S. 22). So sieht es auch der Deutsche Gewerkschaftsbund (2007, S. 33-34): Der Besteuerungsgrad der Erbschaftssteuer muss höher werden. ... Im Ergebnis muss die stärkere steuerliche Einbindung reicher Erben ein deutlich höheres Erbschaftsteueraufkommen erbringen. Das zukünftige jährliche Aufkommen sollte eine Größenordnung von ca. 10 Mrd. Euro erreichen (gegenüber rund 4 Milliarden Euro heute).

Suggested Citation

  • Straubhaar, Thomas, 2007. "Erbschaftssteuer: Abschaffen ist besser als revidieren," HWWI Policy Papers 1-7, Hamburg Institute of International Economics (HWWI).
    • Handle: RePEc:zbw:hwwipp:17
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    1. Fichte, Damian & Herrmann, Karolin & Lemmer, Jens & Schemmel, Lothar & Stern, Volker & Warneke, Matthias, 2013. "Bausteine für eine Reform des Steuersystems: Das DSi-Handbuch Steuern," DSi-Schriften 1, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. Otto, Alkis Henri, 2010. "Implications of rising energy and transportation costs for future urban development: Inner city trends in Hamburg," HWWI Policy Papers 1-25, Hamburg Institute of International Economics (HWWI).
    3. Ott, Ingrid & Otto, Alkis Henri & Stiller, Silvia, 2010. "Rising transport costs and urban development: Hamburg - a city of the future," HWWI Policy Papers 1-31, Hamburg Institute of International Economics (HWWI).
    4. Ott, Ingrid & Otto, Alkis Henri & Stiller, Silvia, 2010. "Implikationen steigender Energie- und Transportkosten für die künftige Stadtentwicklung: Hamburg - Stadt mit Zukunft!," HWWI Policy Papers 1-30, Hamburg Institute of International Economics (HWWI).

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