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Erbschaftsteuer und Betriebsvermögen: Braucht es eine andere Unternehmensbesteuerung?
Erbschaftsteuer und BetriebsvermögenIm Zentrum der Debatte um die Erbschaftsteuer sind die Ausnahmen für Betriebsvermögen. Warum eine Reform der Unternehmensbesteuerung per se damit wenig zu tun hat.
Kanzler Friedrich Merz (CDU) beim Besuch der Henkel AG in Düsseldorf. Mit dem Investitionsbooster werden Unternehmen in den nächsten Jahren steuerlich entlastet – vielen geht das aber nicht weit genug.
Christopher Neundorf/AFP'%3E%3Cg transform='matrix(1.01021,0,0,0.984558,26.4303,26.6904)'%3E%3Cpath d='M68.519,4.637C68.519,2.078 66.494,0 64,0L5.43,0C2.936,0 0.911,2.078 0.911,4.637L0.911,24.342C0.911,26.901 2.936,28.978 5.43,28.978L64,28.978C66.494,28.978 68.519,26.901 68.519,24.342L68.519,4.637Z' style='fill:white;'/%3E%3C/g%3E%3Cg transform='matrix(1.01021,0,0,0.984558,26.4303,26.6904)'%3E%3Cpath d='M69.261,4.637C69.261,1.657 66.904,-0.762 64,-0.762L5.43,-0.762C2.526,-0.762 0.169,1.657 0.169,4.637L0.169,24.342C0.169,27.321 2.526,29.74 5.43,29.74L64,29.74C66.904,29.74 69.261,27.321 69.261,24.342C69.261,24.342 69.261,4.637 69.261,4.637ZM67.777,4.637L67.777,24.342C67.777,26.48 66.084,28.217 64,28.217C64,28.217 5.43,28.217 5.43,28.217C3.346,28.217 1.654,26.48 1.654,24.342L1.654,4.637C1.654,2.498 3.346,0.762 5.43,0.762L64,0.762C66.084,0.762 67.777,2.498 67.777,4.637Z' style='fill:rgb(5,165,200);'/%3E%3C/g%3E%3Cg transform='matrix(0.564664,0,0,0.56013,26.6699,18.0764)'%3E%3Cpath d='M91.32,31.567C96.479,31.567 100.661,35.748 100.661,40.906C100.661,46.064 96.479,50.246 91.32,50.246C86.163,50.246 81.98,46.064 81.98,40.906C81.98,35.748 86.163,31.567 91.32,31.567Z' style='fill:white;fill-rule:nonzero;'/%3E%3Cpath d='M91.32,31.567C96.479,31.567 100.661,35.748 100.661,40.906C100.661,46.064 96.479,50.246 91.32,50.246C86.163,50.246 81.98,46.064 81.98,40.906C81.98,35.748 86.163,31.567 91.32,31.567Z' style='fill:none;stroke:rgb(22,27,30);stroke-width:0.94px;'/%3E%3Cpath d='M102.075,26.473L91.604,26.473C83.585,26.473 76.982,33.076 76.982,41.095C76.982,49.113 83.585,55.717 91.604,55.717C99.623,55.717 106.226,49.113 106.226,41.095L106.226,30.624C106.226,28.36 104.34,26.473 102.075,26.473ZM97.265,42.888L93.396,42.888L93.396,46.755C93.396,47.698 92.547,48.453 91.604,48.453C90.661,48.453 89.812,47.698 89.812,46.755L89.812,42.888L85.945,42.888C85.002,42.888 84.245,42.038 84.245,41.095C84.245,40.152 85.002,39.302 85.945,39.302L89.812,39.302L89.812,35.434C89.812,34.492 90.661,33.737 91.604,33.737C92.547,33.737 93.396,34.492 93.396,35.434L93.396,39.302L97.265,39.302C98.208,39.302 98.961,40.152 98.961,41.095C98.961,42.038 98.208,42.888 97.265,42.888Z' style='fill:rgb(0,154,188);fill-rule:nonzero;'/%3E%3Cpath d='M22.928,31.85L27.079,44.679L31.23,31.85L37.078,31.85L37.078,50.34L32.645,50.34L32.645,46.001L33.118,37.133L28.682,50.34L25.664,50.34L21.135,37.133L21.607,46.001L21.607,50.34L17.08,50.34L17.08,31.85L22.928,31.85Z' style='fill-rule:nonzero;'/%3E%3Cpath d='M55.474,41.472C55.474,43.264 55.19,44.868 54.437,46.284C53.775,47.698 52.832,48.735 51.606,49.491C50.38,50.246 48.964,50.622 47.361,50.622C45.758,50.622 44.438,50.246 43.211,49.491C41.984,48.735 41.041,47.698 40.379,46.378C39.721,45.057 39.342,43.453 39.248,41.756L39.248,40.717C39.248,38.925 39.531,37.322 40.287,35.906C41.041,34.492 41.889,33.455 43.116,32.699C44.343,31.944 45.758,31.567 47.361,31.567C48.87,31.567 50.285,31.944 51.512,32.699C52.737,33.455 53.681,34.492 54.342,35.906C55.002,37.227 55.502,38.768 55.502,40.561L55.474,41.472ZM50.946,40.717C50.946,38.925 50.662,37.51 50.003,36.567C49.342,35.624 48.492,35.152 47.361,35.152C45.096,35.152 43.965,36.85 43.776,40.152L43.776,41.472C43.776,43.264 44.059,44.679 44.72,45.623C45.287,46.566 46.229,47.038 47.361,47.038C48.492,47.038 49.342,46.566 49.908,45.623C50.473,44.679 50.771,43.42 50.91,41.553L50.946,40.717Z' style='fill-rule:nonzero;'/%3E%3Cpath d='M62.55,46.849L71.416,46.849L71.416,50.246L56.889,50.246L56.889,47.887L65.662,35.152L56.795,35.152L56.795,31.85L71.133,31.85L71.133,34.113L62.55,46.849Z' style='fill-rule:nonzero;'/%3E%3C/g%3E%3C/g%3E%3C/svg%3E%0A)
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