Focus on succession planning - an overview of the tax policy positions for the 2025 federal election

Forward-looking succession planning is a key aspect for the long-term protection of companies and assets. A key objective in this planning is always the tax optimization of private and business assets. In addition to inheritance tax, other types of tax such as corporation tax or RETT must also be taken into account. Following the current discussions surrounding the issues of fairness through the redistribution of large assets and the international competitive situation of German companies, tax reform proposals in precisely these areas are important points in the election manifestos of the major parties for the 2025 general election. This article provides an overview of the tax changes envisaged for the 21st legislative period and their potential impact on the succession strategies of business families.