Germany's inheritance tax exemptions now face scrutiny before the Federal Constitutional Court. Every year, roughly three hundred billion euros pass to the next generation.
Roughly half of all inherited wealth flows to the wealthiest ten percent.
Only a quarter of billionaires earned their fortunes through personal labor alone. Business assets mostly belong to the richest one percent of German families.
Critics argue that heirs receive lavish exemptions while ordinary citizens pay heavily. A ruling is expected within months, potentially reshaping the country's tax system.