Berücksichtigung land- und forstwirtschaftlicher Betriebe bei der Reform der Erbschaft- und Schenkungsteuer

This question concerns the reform of inheritance and gift tax laws in Germany, specifically how agricultural and forestry businesses will be treated. It seeks clarification on the potential impact of these reforms on such family-run enterprises. The inquiry aims to understand how the proposed changes might affect the continuity and transfer of these businesses to the next generation, ensuring their economic viability.