Individual cases are actually unsuitable for a fundamental discussion, yet here is a small report about what I was busy with for three hours this morning:
My mother lived unmarried with a man (not my father) for the last 35 years and took care of him at home for the last ten years. He died in early ’21. This man’s daughter had broken off contact with him over 30 years ago because, in her view, he ‘destroyed her family.’ My mother’s partner unsuccessfully tried to reestablish contact with his daughter for three decades. Finally resigning, he drew up a will four years ago in which my mother was named sole heir. And now the point: inheritance tax is 30% with only a 20K€ exemption, and the daughter has a compulsory portion claim against the heir (that is, my mother). It is currently unclear to me whether this compulsory portion reduces the taxable estate or not. So if things go really badly, my mother would first have to pay 30% tax on the entire inheritance and then pay the daughter’s compulsory portion. For the daughter, the inheritance is tax-free.
So much for the topic of unequal treatment.
Even though this involves a small amount, and neither my mother nor I have a problem with it, it is still a luxury problem compared to most normal citizens. The hordes of fellow citizens who work hard and still wonder from the 20th how they will make it to the end of the month. Those who have no chance to build wealth that could grow. Those being pushed out by us wealthy people from the cities, and increasingly from the suburban belts as well. Who are now also getting hit full force by inflation. And who eventually end up in old-age poverty. These fellow citizens – and probably there are more of them than we think – are the ones who may complain about unequal treatment and injustice.