{"id":964,"date":"2026-08-10T03:58:04","date_gmt":"2026-08-10T01:58:04","guid":{"rendered":"https:\/\/heuristic-bhabha.89-22-101-72.plesk.page\/erbschaftsteuer-vor-dem-bundesverfassungsgericht-zwei-verfahren-im-august-2026\/"},"modified":"2026-08-10T03:58:04","modified_gmt":"2026-08-10T01:58:04","slug":"arveafgift-to-sager-for-forbundsforfatningsdomstolen-i-august-2026","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/erbschaftsteuer-vor-dem-bundesverfassungsgericht-zwei-verfahren-im-august-2026\/","title":{"rendered":"Arve\u00adaf\u00adgift for For\u00adbunds\u00adfor\u00adf\u00adat\u00adnings\u00addom\u00ads\u00adto\u00adlen: To sager i august 2026"},"content":{"rendered":"<p>I august 2026 vil For\u00adbunds\u00adfor\u00adf\u00adat\u00adnings\u00addom\u00ads\u00adto\u00adlen (BVerfG) i to sager behand\u00adle sp\u00f8rgs\u00adm\u00e5\u00adlet om, hvor\u00advidt den tyske arve\u00adaf\u00adgift er for\u00adf\u00adat\u00adnings\u00adm\u00e6s\u00adsig. Sel\u00adve afg\u00f8\u00adrels\u00ader\u00adne for\u00adven\u00adtes f\u00f8rst at bli\u00adve afsagt nog\u00adle m\u00e5ne\u00adder sene\u00adre. For pri\u00advat\u00adper\u00adsoner og iv\u00e6rks\u00e6t\u00adte\u00adre, der \u00f8ns\u00adker at arve eller efter\u00adla\u00adde en arv, har sager\u00adne stor prak\u00adtisk betydning.<\/p>\n<h2>F\u00f8rste sp\u00f8rgsm\u00e5l: Har forbundsregeringen overhovedet lovgivningskompetence?<\/h2>\n<p>Den mundt\u00adli\u00adge for\u00adhand\u00adling i sagen <strong>1 BvF 1\/23<\/strong> fin\u00adder sted den <strong>12. august 2026<\/strong> fin\u00adder sted. Sags\u00ad\u00f8\u00adge\u00adren er den bay\u00ader\u00ads\u00adke del\u00adstats\u00adre\u00adgering. Den anser arve\u00adaf\u00adgift\u00adsloven for at v\u00e6re for\u00adf\u00adat\u00adnings\u00adstri\u00addig aller\u00ade\u00adde af for\u00admel\u00adle grun\u00adde: For\u00adbunds\u00adsta\u00adten m\u00e5 kun regu\u00adle\u00adre arve\u00adaf\u00adgif\u00adten ens\u00adar\u00adtet p\u00e5 for\u00adbunds\u00adni\u00adveau, hvis det\u00adte er n\u00f8d\u00adven\u00addigt for at ska\u00adbe lige livs\u00adbe\u00adting\u00adel\u00adser. Bay\u00adern anser den\u00adne forud\u00ads\u00e6t\u00adning i hen\u00adhold til arti\u00adkel 72, stk. 2, i Grund\u00adl\u00adoven for ikke at v\u00e6re opfyldt.<\/p>\n<p>Deru\u00addo\u00adver anf\u00e6g\u00adter Bay\u00adern indholds\u00adm\u00e6s\u00adsigt de g\u00e6l\u00adden\u00adde frad\u00adrags\u00adbel\u00f8b i hen\u00adhold til \u00a7 16 i arve\u00adaf\u00adgift\u00adsloven (ErbStG) og skat\u00adtes\u00adats\u00ader\u00adne i hen\u00adhold til \u00a7 19 i arve\u00adaf\u00adgift\u00adsloven (ErbStG). Kon\u00adkret p\u00e5pe\u00adges det, at lov\u00adgi\u00adve\u00adren i \u00e5re\u00advis ikke har til\u00adpas\u00adset dis\u00adse bel\u00f8b til de sti\u00adgen\u00adde pri\u00adser. Desu\u00adden tager frad\u00adrags\u00adbel\u00f8\u00adbe\u00adne ikke h\u00f8j\u00adde for, at ejen\u00addom\u00adme i M\u00fcn\u00adchen eller Ham\u00adborg kos\u00adter et man\u00adge\u00addob\u00adbelt af, hvad de er v\u00e6rd i f.eks. land\u00addi\u00adstrik\u00adter\u00adne. For\u00adf\u00adat\u00adnings\u00adret\u00adligt base\u00adrer Bay\u00adern det\u00adte p\u00e5 ejen\u00addoms\u00adret\u00adten i arti\u00adkel 14 i for\u00adf\u00adat\u00adnin\u00adgen (GG), bes\u00adkyt\u00adtel\u00adsen af \u00e6gtes\u00adkab og fami\u00adlie i arti\u00adkel 6 i for\u00adf\u00adat\u00adnin\u00adgen samt det gene\u00adrel\u00adle lig\u00adhed\u00adsprin\u00adcip i arti\u00adkel 3 i forfatningen.<\/p>\n<h2>Anden sag: Er den fortrinsbehandling af driftsformuen forfatningsm\u00e6ssig?<\/h2>\n<p>Den <strong>13. august 2026<\/strong> Ret\u00adten behand\u00adler sagen i for\u00adbin\u00addel\u00adse med en for\u00adf\u00adat\u00adnings\u00adkla\u00adge. En arving, der efter sin tan\u00adtes d\u00f8d ude\u00adluk\u00adken\u00adde har arvet pri\u00advat for\u00admue, herun\u00adder en v\u00e6r\u00addi\u00adpa\u00adpir\u00adpor\u00adte\u00adf\u00f8l\u00adje og fast ejen\u00addom, mener, at den skat\u00adte\u00adm\u00e6s\u00adsi\u00adge for\u00adskels\u00adbe\u00adhand\u00adling i for\u00adhold til arvin\u00adg\u00ader af erhvervs\u00adfor\u00admue er i strid med forfatningen.<\/p>\n<p>Bag\u00adgrund: Arve\u00adaf\u00adgift\u00adsloven inde\u00adhol\u00adder vidt\u00adg\u00e5en\u00adde fri\u00adta\u00adgel\u00adses\u00adbe\u00adstem\u00admel\u00adser for virksom\u00adheds\u00adfor\u00admue. Den, der arver en virksom\u00adhed, kan under vis\u00adse beting\u00adel\u00adser dra\u00adge for\u00addel af bety\u00adde\u00adli\u00adge skat\u00adte\u00adfri\u00adta\u00adgel\u00adser. Den, der der\u00adimod arver pen\u00adge\u00adfor\u00admue, v\u00e6r\u00addi\u00adpa\u00adpi\u00adrer eller en udle\u00adjet ejen\u00addom, beta\u00adler den ful\u00adde skat\u00adtes\u00adats uden tils\u00adva\u00adren\u00adde lem\u00adpel\u00adser. Kla\u00adge\u00adren anser det\u00adte for at v\u00e6re en for\u00adf\u00adat\u00adnings\u00adret\u00adligt uber\u00adet\u00adti\u00adget for\u00adskels\u00adbe\u00adhand\u00adling og har uden held anlagt sag ved de fag\u00adli\u00adge dom\u00ads\u00adto\u00adle, inden han indbrag\u00adte sagen for For\u00adf\u00adat\u00adnings\u00addom\u00ads\u00adto\u00adlen (BVerfG).<\/p>\n<h2>Hvad betyder det for arvinger og gavegivere?<\/h2>\n<p>Beg\u00adge frem\u00adgangs\u00adm\u00e5\u00adder kun\u00adne s\u00e6t\u00adte arve\u00adaf\u00adgif\u00adten i sin nuv\u00e6\u00adren\u00adde form grund\u00adl\u00e6g\u00adgen\u00adde p\u00e5 pr\u00f8\u00adve. F\u00f8l\u00adgen\u00adde sce\u00adna\u00adri\u00ader er t\u00e6n\u00adke\u00adli\u00adge efter en&nbsp;dom:<\/p>\n<ul>\n<li>Lov\u00adgi\u00adver\u00adne b\u00f8r for\u00adh\u00f8\u00adje frad\u00adrags\u00adgr\u00e6ns\u00ader\u00adne og til\u00adpas\u00adse dem til prisstigningerne.<\/li>\n<li>Fri\u00adta\u00adgel\u00adses\u00adbe\u00adstem\u00admels\u00ader\u00adne for drifts\u00adfor\u00admue kan bli\u00adve omlagt eller indskr\u00e6nket.<\/li>\n<li>I ekstre\u00adme til\u00adf\u00e6l\u00adde ville det v\u00e6re n\u00f8d\u00adven\u00addigt at omfor\u00admu\u00adle\u00adre hele&nbsp;loven.<\/li>\n<\/ul>\n<p>Indtil dom\u00adme\u00adne fore\u00adlig\u00adger, fin\u00adder den g\u00e6l\u00adden\u00adde lov\u00adgiv\u00adning fort\u00adsat anven\u00addel\u00adse. Den, der i \u00f8je\u00adb\u00adlik\u00adket plan\u00adl\u00e6g\u00adger st\u00f8r\u00adre arv eller gaver, eller som aller\u00ade\u00adde st\u00e5r over for en ver\u00adse\u00adren\u00adde arve\u00adaf\u00adgift\u00adsbes\u00adlut\u00adning, b\u00f8r hol\u00adde \u00f8je med den vide\u00adre udvi\u00adk\u00adling. I ver\u00adse\u00adren\u00adde sager kan det v\u00e6re for\u00adnuf\u00adtigt at indgi\u00adve en kla\u00adge og anmo\u00adde om, at sagen sus\u00adpen\u00adde\u00adres, for at kun\u00adne dra\u00adge for\u00addel af en even\u00adtuel guns\u00adtig afg\u00f8\u00adrel\u00adse fra For\u00adf\u00adat\u00adnings\u00addom\u00ads\u00adto\u00adlen. Det anbe\u00adfa\u00adles under alle omst\u00e6n\u00addig\u00adhe\u00adder at s\u00f8ge indi\u00advi\u00addu\u00adel r\u00e5d\u00adgiv\u00adning om skat\u00adte- eller arveret.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/rechtsprechung\/verfassungsmaessigkeit-der-erbschaftsteuer_166_692992.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Den\u00adne arti\u00adkel er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>I august 2026 skal For\u00adbunds\u00adfor\u00adf\u00adat\u00adnings\u00addom\u00ads\u00adto\u00adlen behand\u00adle sp\u00f8rgs\u00adm\u00e5\u00adlet om, hvor\u00advidt arve\u00adaf\u00adgif\u00adten er for\u00adf\u00adat\u00adnings\u00adm\u00e6s\u00adsig. To sager kan med\u00adf\u00f8\u00adre grund\u00adl\u00e6g\u00adgen\u00adde \u00e6ndrin\u00adger af&nbsp;loven.<\/p>","protected":false},"author":1,"featured_media":883,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-erbrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=964"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/964\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/883"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}