Court dates have been set: The Federal Constitutional Court will hear the inheritance tax case in October 2026

Now it’s official.

On July 30, 2026, the Federal Constitutional Court announced the dates for the two landmark cases involving inheritance tax. In October 2026, the judges in Karlsruhe will hear two cases that could be of great significance to heirs, entrepreneurs, and family-owned businesses.

Important: No rulings will be handed down in October. For now, only oral arguments will take place. Experience shows that it often takes several months before the Federal Constitutional Court issues its decision.

The Most Important Points at a Glance

• Two Landmark Cases on Inheritance Tax
• Oral proceedings on October 12 and 13, 2026
• Two Different Constitutional Issues
• Judgments are not expected until several months after the hearings

October 12, 2026: Does the federal government even have the authority to regulate inheritance tax in this way?

The first oral hearing will begin on Monday, October 12, 2026, at 2:00 p.m. The case concerns a constitutional review proceeding brought by the Free State of Bavaria. (Federal Constitutional Court)

This raises a fundamental constitutional question:

Was the federal government even authorized to enact the current inheritance tax regulations in this form?

So the issue is not the amount of the inheritance tax, but rather whether the federal government has the necessary legislative authority to enact certain regulations in the first place.

If the Federal Constitutional Court were to follow Bavaria’s lead, this could have significant implications for the legal basis of the inheritance tax.

October 13, 2026: Are the tax breaks consistent with the Constitution?

The second oral hearing will take place just one day later, on Tuesday, October 13, 2026, at 10:00 a.m.( Federal Constitutional Court)

This procedure affects not only businesses but can also be of great importance to private heirs.

The focus is on the principle of equality enshrined in the Basic Law.

The Federal Constitutional Court is examining whether the various tax provisions—in particular, the tax breaks for business assets—are consistent with the principle of equality or whether they disadvantage other heirs without sufficient objective justification.

Depending on the outcome, lawmakers may have to fundamentally overhaul the inheritance tax once again.

When will the verdicts be handed down?

Many heirs are now hoping for a quick decision. However, it probably won’t happen that quickly.

The oral arguments will take place in October. The Federal Constitutional Court generally does not announce its rulings until some time later. Therefore, it is more likely that the landmark decisions will not be published until 2027.

Do the heirs need to take any action now?

The publication of the hearing dates does not, for the time being, change the current legal situation.

However, anyone who has already received an inheritance tax assessment should consider whether they wish to reserve their rights pending a decision by the Federal Constitutional Court.

The first step is usually to file a Sample Appeal Against the Inheritance Tax Assessment.

If the tax office has denied the request for a stay of enforcement, an application for a stay of enforcement may be filed with the tax court may be considered.

👉 Related PepperPapers legal documents:

• Sample Objection to Inheritance Tax
• Stay of Enforcement by the Tax Court
• New Motion for Stay Following Rejection due to scheduling by the Federal Constitutional Court

Conclusion

With the scheduling of the two oral hearings, the decisive phase of the constitutional review of the inheritance tax begins.

It is not yet clear how the Federal Constitutional Court will rule. One thing is certain, however: These two cases could have far-reaching implications for the future of the inheritance tax.

We’ll continue to follow both cases for you and report on every important development on PepperPapers News, right up to the landmark rulings by the Federal Constitutional Court.