You fought the inheritance tax assessment.

• You filed an appeal.
• You have applied for a deferral of your inheritance tax payment.
• But the tax office rejected your application.
• The tax court didn’t help you either.

Many heirs are now thinking, “That’s the end of it.”

Based on our legal assessment, that is not correct. Because the situation has changed in the meantime.

The Federal Constitutional Court has now set dates

The Federal Constitutional Court will hear the case on

📅 October 12, 2026

and

📅 October 13, 2026

on two landmark cases involving inheritance tax. This marks the beginning of the decisive phase of the constitutional review.

It is precisely this new development that can make all the difference. You can find all the details here on the PepperPapers news blog

Our New Inheritance Tax Roadmap for You

The roadmap shows you at a glance what options you have right now.

There are two ways to do this.

The Best-Case Scenario

• You file an appeal against your inheritance tax assessment. At the same time, you request a stay of execution.
• The tax office agrees.
• Success. Your case is on hold pending a decision by the Federal Constitutional Court. That is exactly the goal.

The Harder Path

• If the tax office rejects your application, you can appeal to the tax court.
• But even there, some applications are rejected.
• Many heirs now believe, if not already, that they have no options left.

This is exactly where our new strategy comes in

• Circumstances have changed in the meantime.
• The Federal Constitutional Court has set the dates for the oral arguments in the test cases regarding inheritance tax.
• Based on our legal assessment, there are strong indications that this new procedural situation may justify filing another motion for a stay with the tax office.
• This is not the same request as before. This concerns a new motion based on the new procedural situation that has since arisen.

Why is that so important?

Although many financial courts do allow appeals to the Federal Finance Court, However, legal representation is required there. For many heirs, this option is therefore practically unusable.

This is exactly where our new strategy comes in. You don’t start at the Federal Finance Court. First, you should file another request for a stay of enforcement with the tax office.

To that end, we have developed a new legal document

To help you embark on this new path on your own, we’ve developed a new PepperPapers legal document.

It contains:

✅ the complete sample application,

✅ the legal justification,

✅ the reasoning behind the new court dates,

✅ and easy-to-follow step-by-step instructions for filling it out

👉 Here you’ll find the new legal document

Our Goal

We cannot say today how the Federal Constitutional Court will rule.

That’s not what this is about at all. Our goal, for now, is a different one.

Save time.

Because if the Federal Constitutional Court later requires changes, you should have kept your options open until then.

Conclusion

After a rejection by the tax court, many heirs believe that they have exhausted all their options.

In our legal assessment, the scheduling of the oral arguments before the Federal Constitutional Court now opens up a new legal approach.

With our Inheritance Tax Roadmap, you can see the entire process at a glance.

And with our new legal document , you can take the next step yourself right away.