Germany faces fundamental distribution questions that go far beyond tax law. The trialogue series on inheritance tax reform therefore brings together high-ranking representatives from politics, business, civil society, and academia. This is not only about developing guidelines for a viable reform, but also about showing innovative ways of democratic understanding.
With the expected at the end of this year Federal Constitutional Court ruling on inheritance tax a political window of opportunity is opening. The question, therefore, is not whether inheritance tax will be reformed. The question is whether common benchmarks can be developed beforehand for what constitutes a fair, economically viable, and public-interest-oriented reform.
The Trialog series sees itself in this context as Contribution to the reform capacity of our democracy in times of increasing polarisation. The central question, therefore, is one of democratic policy: how can democracies remain capable of acting and reforming, even in cases of highly controversial issues? Inheritance tax, in particular, touches upon core questions of achievement, ownership, equality of opportunity, entrepreneurship, family businesses, and social cohesion. Consequently, positions often harden early on, making it increasingly difficult to discuss such issues beyond polarisation, partisan reflexes, and public dramatisation.
This is where the Trialogue series begins: It should show that agreement is possible even on controversial distribution issues, when different stakeholders are willing to contribute their perspectives, listen, and jointly seek solutions that serve the common good. In this protected space, we therefore bring together around 50 personalities from politics and administration, business, organised civil society, and academia to talk with each other rather than about each other.
07/2026 – 03/2027
Private donors
Over the course of four sessions, common criteria, guidelines, and benchmarks will be developed for a reform that is legally sound, economically viable, and socially acceptable. At the end of the process, there will be a joint declaration, which will be introduced into the political and public debate and will provide orientation for the upcoming reform decisions.
The unique aspect of the format is that we create a space for openness, learning, and finding solutions for the common good, which is otherwise rarely available. Even in highly polarised debates, this leads to corridors of understanding and recommendations that often remain invisible through the usual political and public channels. In this way, we also strengthen trust in democracy's ability to find solutions.
