Anwalt München » Bundesverfassungsgericht » PM BVerfG vom 17.08.2010 | Ungleichbehandlung von Ehe und eingetragener Lebenspartnerschaft im Erbschaftsteuer- und Schenkungsteuergesetz verfassungswidrig
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PM BVerfG vom 17.08.2010 | Ungleichbehandlung von Ehe und eingetragener Lebenspartnerschaft im Erbschaftsteuer- und Schenkungsteuergesetz verfassungswidrig
Bundesverfassungsgericht - Pressestelle - Pressemitteilung Nr. 63/2010 vom 17. August 2010 Beschluss vom 21. Juli 2010 – 1 BvR 611/07, 1 BvR 2464/07 –
Ungleichbehandlung von Ehe und eingetragener Lebenspartnerschaft im Erbschaftsteuer- und Schenkungsteuergesetz verfassungswidrig
Nach den Bestimmungen der §§ 15, 16, 17 und 19 des Erbschaftsteuer- und Schenkungsteuergesetzes in der Fassung nach dem Jahressteuergesetz 1997 vom 20. Dezember 1996 (ErbStG a.F.) wurden eingetragene Lebenspartner nach Schaffung des Rechtsinstituts der Lebenspartnerschaft im Jahre 2001 erbschaftsteuerrechtlich erheblich höher belastet als Ehegatten. Während Ehegatten nach §§ 15 Abs. 1, 19 Abs. 1 ErbstG a.F. der günstigsten Steuerklasse I unterfielen und abhängig von der Höhe des Ererbten Steuersätze zwischen 7% und 30% zu entrichten hatten, waren Lebenspartner als „übrige Erwerber“ in die Steuerklasse III eingeordnet, die Steuersätze von 17 % bis zu 50 % vorsah. Zudem gewährte § 16 Abs. 1 Nr. 1 ErbStG a.F. Ehegatten einen persönlichen Freibetrag in Höhe von 600.000,- DM / 307.000,- € und § 17 Abs. 1 ErbStG a.F. einen besonderen Versorgungsfreibetrag in Höhe von 500.000,- DM / 256.000,- €. Eingetragenen Lebenspartnern stand demgegenüber aufgrund ihrer Einordnung in die Steuerklasse III lediglich ein Freibetrag in Höhe von 10.000,- DM / 5.200,- € zu (§ 16 Abs. 1 Nr. 5, § 15 Abs. 1 ErbStG a.F.). Von der Vergünstigung des Versorgungsfreibetrags waren sie gänzlich ausgeschlossen. Mit dem Erbschaftsteuerreformgesetz vom 24. Dezember 2008 sind die vorgenannten Vorschriften des Erbschaftsteuer- und Schenkungsteuergesetzes zu Gunsten von eingetragenen Lebenspartnern insoweit geändert worden, als der persönliche Freibetrag sowie auch der Versorgungsfreibetrag für erbende Lebenspartner und Ehegatten gleich bemessen werden. Allerdings werden eingetragene Lebenspartner weiterhin wie entfernte Verwandte und Fremde mit den höchsten Steuersätzen besteuert. Nach dem Gesetzentwurf der Bundesregierung zum Jahressteuergesetz 2010 vom 22. Juni 2010 ist eine vollständige Gleichstellung von Lebenspartnern und Ehegatten im Erbschaftsteuer- und Schenkungsteuerrecht – also auch in den Steuersätzen – beabsichtigt. Der Beschwerdeführer zu 1) ist Alleinerbe seines im August 2001 verstorbenen Lebenspartners; die Beschwerdeführerin zu 2) Erbin ihrer im Februar 2002 verstorbenen Lebenspartnerin. In beiden Fällen setzte das Finanzamt die Erbschaftsteuer nach einem Steuersatz der Steuerklasse III fest und gewährte den geringsten Freibetrag nach § 16 Abs. 1 Nr. 5 ErbStG a.F.. Die hiergegen erhobenen Klagen der Beschwerdeführer blieben vor den Finanzgerichten ohne Erfolg. Auf ihre Verfassungsbeschwerden hat der Erste Senat des Bundesverfassungsgerichts entschieden, dass die erbschaftsteuerrechtliche Schlechterstellung der eingetragenen Lebenspartner gegenüber den Ehegatten im persönlichen Freibetrag und im Steuersatz sowie durch ihre Nichtberücksichtigung im Versorgungsfreibetrag mit dem allgemeinen Gleichheitssatz (Art. 3 Abs. 1 GG) unvereinbar ist. Die Beschlüsse des Bundesfinanzhofs sind aufgehoben und die Sachen an diesen zur erneuten Entscheidung zurückverweisen worden. Der Gesetzgeber hat bis zum 31. Dezember 2010 eine Neuregelung für die vom Erbschaftsteuer- und Schenkungsteuergesetz a.F. betroffenen Altfälle zu treffen, die die Gleichheitsverstöße in dem Zeitraum zwischen dem Inkrafttreten des Gesetzes zur Beendigung der Diskriminierung gleichgeschlechtlicher Gemeinschaften vom 16. Februar 2001 bis zum Inkrafttreten des Erbschaftsteuerreformgesetz vom 24. Dezember 2008 beseitigt. Der Entscheidung liegen im Wesentlichen folgende Erwägungen zugrunde: Für die Schlechterstellung der eingetragenen Lebenspartner gegenüber den Ehegatten bestehen keine Unterschiede von solchem Gewicht, dass sie die Benachteiligung der Lebenspartner im Erbschaftsteuer- und Schenkungsteuergesetz in der Fassung nach dem Jahressteuergesetz 1997 rechtfertigen könnten. Dies gilt für den persönlichen Freibetrag nach § 16 ErbStG a.F. ebenso wie für den Versorgungsfreibetrag nach § 17 ErbStG a.F. und den Steuersatz nach § 19 ErbStG a.F.. Die Privilegierung der Ehegatten gegenüber den Lebenspartnern im Recht des persönlichen Freibetrags lässt sich nicht allein mit Verweisung auf den besonderen staatlichen Schutz von Ehe und Familie (Art. 6 Abs. 1 GG) rechtfertigen. Geht die Förderung der Ehe mit einer Benachteiligung anderer Lebensformen einher, obgleich diese nach dem geregelten Lebenssachverhalt und den mit der Normierung verfolgten Zielen der Ehe vergleichbar sind, rechtfertigt die bloße Verweisung auf das Schutzgebot der Ehe eine solche Differenzierung nicht. Die Befugnisse des Staates, in Erfüllung seiner grundgesetzlichen Schutzpflicht aus Art. 6 Abs. 1 GG für Ehe und Familie tätig zu werden, bleiben also gänzlich unberührt von der Frage, inwieweit Dritte etwaige Gleichbehandlungsansprüche geltend machen können. Allein der Gleichheitssatz (Art. 3 Abs. 1 GG) entscheidet nach Maßgabe der vom Bundesverfassungsgericht hierzu entwickelten Anwendungsgrundsätze darüber, ob und inwieweit Dritten, wie hier den eingetragenen Lebenspartnern, ein Anspruch auf Gleichbehandlung mit einer gesetzlichen oder tatsächlichen Förderung von Ehegatten und Familienangehörigen zukommt. Die unterschiedliche Freibetragsregelung ist nicht aufgrund einer höheren Leistungsfähigkeit erbender Lebenspartner gerechtfertigt. Soweit zur Begründung des hohen Freibetrags für Ehegatten und Kinder angeführt wird, dass diese aufgrund ihres besonderen Näheverhältnisses und ihrer wirtschaftlichen Beziehung zum Erblasser durch den Erbfall weniger leistungsfähig seien, als es der nominale Wert des Erbes erwarten ließe, gelten die dem zugrunde liegenden Erwägungen ebenso für eingetragene Lebenspartner. Diese leben wie Ehegatten in einer auf Dauer angelegten, rechtlich verfestigten Partnerschaft. Auch sie partizipieren bereits zu Lebzeiten am Vermögen ihres eingetragenen Lebenspartners und erwarten, den gemeinsamen Lebensstandard im Falle des Todes eines Lebenspartners halten zu können. Sofern dem Erhalt der Erbschaft durch den Freibetrag für Ehegatten unterhaltsersetzende Funktion sowie eine Versorgungswirkung zukommt, gilt dies auch für Lebenspartner, die nach der schon für die Ausgangsverfahren maßgebenden Rechtslage einander zu „angemessenem Unterhalt“ verpflichtet sind. Das das Erbschaftsteuerrecht prägende Familienprinzip vermag die Schlechterstellung der eingetragenen Lebenspartner gegenüber den Ehegatten hinsichtlich des persönlichen Freibetrags ebenfalls nicht zu rechtfertigen. Wie die Ehe ist die eingetragene Lebenspartnerschaft auf Dauer angelegt, rechtlich verfestigt und begründet eine gegenseitige Unterhalts- und Einstandspflicht. Die Ungleichbehandlung ist auch nicht dadurch legitimiert, dass grundsätzlich nur aus einer Ehe gemeinsame Kinder hervorgehen können und der Gesetzgeber unter Anknüpfung an das Familienprinzip eine möglichst ungeschmälerte Erhaltung kleiner und mittlerer Vermögen in der Generationenfolge erhalten möchte. In ihrer Eignung als Ausgangspunkt der Generationenfolge unterscheidet sich die Ehe zwar grundsätzlich von der Lebenspartnerschaft, da aus der Beziehung gleichgeschlechtlicher Paare grundsätzlich keine gemeinsamen Kinder hervorgehen können. Dieser Gesichtspunkt kann jedoch nicht als Grundlage einer unterschiedlichen Behandlung von Ehegatten und Lebenspartnern herangezogen werden, da er in der gesetzlichen Regelung nicht hinreichend umgesetzt ist. Denn das geltende Recht macht - im Unterschied zu früheren Regelungen - die Privilegierung der Ehe bzw. die Höhe des Freibetrags für Ehegatten gerade nicht vom Vorhandensein gemeinsamer Kinder abhängig. Für die gänzliche Nichtberücksichtigung der Lebenspartner beim Versorgungsfreibetrag nach § 17 ErbStG a.F. fehlt ebenfalls ein ausreichender Differenzierungsgrund. Der Versorgungsfreibetrag dient in erster Linie dazu, die unterschiedliche erbschaftsteuerrechtliche Behandlung gesetzlicher und vertraglicher Versorgungsbezüge auszugleichen, und soll insofern eine nicht ausreichende Versorgung des überlebenden Ehegatten mit steuerfreien Versorgungsbezügen kompensieren. Dieses gesetzgeberische Ziel besitzt in gleicher Weise für Lebenspartner Gültigkeit. Im Übrigen gelten auch hier die vorgenannten Erwägungen. Schließlich findet sich kein hinreichender Unterscheidungsgrund dafür, dass eingetragene Lebenspartner der Steuerklasse III mit den höchsten Steuersätzen, Ehegatten hingegen der Steuerklasse I mit den niedrigsten Steuersätzen zugewiesen werden (§ 15 Abs. 1, § 19 Abs. 1 ErbStG a.F.). Wie beim persönlichen Freibetrag so gilt auch hier, dass die Unterschiede zwischen der Ehe und der Lebenspartnerschaft im derzeitigen Regelungskonzept keine Schlechterstellung der Lebenspartner in der Steuerklasseneinteilung tragen.
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The Zune concentrates on being a Portable Media Player. Not a web browser. Not a game machine. Maybe in the future it’ll do even better in those areas, but for now it’s a fantastic way to organize and listen to your music and videos, and is without peer in that regard. The iPod’s strengths are its web browsing and apps. If those sound more compelling, perhaps it is your best choice.
Am 8. März 2011 um 20:57 Uhr
Apple now has Rhapsody as an app, which is a great start, but it is currently hampered by the inability to store locally on your iPod, and has a dismal 64kbps bit rate. If this changes, then it will somewhat negate this advantage for the Zune, but the 10 songs per month will still be a big plus in Zune Pass’ favor.
Am 8. März 2011 um 21:01 Uhr
Between me and my husband we’ve owned more MP3 players over the years than I can count, including Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etc. But, the last few years I’ve settled down to one line of players. Why? Because I was happy to discover how well-designed and fun to use the underappreciated (and widely mocked) Zunes are.
Am 13. März 2011 um 13:40 Uhr
You really make it seem so easy with your presentation but I find this topic to be really something which I think I would never understand. It seems too complicated and very broad for me. I am looking forward for your next post, I will try to get the hang of it!
Am 14. März 2011 um 11:30 Uhr
Not a bad post in the least!
Am 14. März 2011 um 12:18 Uhr
I’ll gear this review to 2 types of people: current Zune owners who are considering an upgrade, and people trying to decide between a Zune and an iPod. (There are other players worth considering out there, like the Sony Walkman X, but I hope this gives you enough info to make an informed decision of the Zune vs players other than the iPod line as well.)
Am 16. März 2011 um 06:53 Uhr
Not a unhealthy post in any respect!
Am 16. März 2011 um 13:48 Uhr
The Zune concentrates on being a Portable Media Player. Not a web browser. Not a game machine. Maybe in the future it’ll do even better in those areas, but for now it’s a fantastic way to organize and listen to your music and videos, and is without peer in that regard. The iPod’s strengths are its web browsing and apps. If those sound more compelling, perhaps it is your best choice.
Am 16. März 2011 um 13:59 Uhr
Hands down, Apple’s app store wins by a mile. It’s a huge selection of all sorts of apps vs a rather sad selection of a handful for Zune. Microsoft has plans, especially in the realm of games, but I’m not sure I’d want to bet on the future if this aspect is important to you. The iPod is a much better choice in that case.
Am 18. März 2011 um 04:45 Uhr
Not a dangerous post, did it take you numerous of your time to consider it?
Am 18. März 2011 um 06:12 Uhr
Hey, this is a great blog. I am invariably looking for websites resembling this. Sustain the good job!
Am 18. März 2011 um 10:34 Uhr
Smart stuff, I anticipate reading more.
Am 18. März 2011 um 11:42 Uhr
This is getting a bit more subjective, but I much prefer the Zune Marketplace. The interface is colorful, has more flair, and some cool features like ‘Mixview’ that let you quickly see related albums, songs, or other users related to what you’re listening to. Clicking on one of those will center on that item, and another set of “neighbors” will come into view, allowing you to navigate around exploring by similar artists, songs, or users. Speaking of users, the Zune “Social” is also great fun, letting you find others with shared tastes and becoming friends with them. You then can listen to a playlist created based on an amalgamation of what all your friends are listening to, which is also enjoyable. Those concerned with privacy will be relieved to know you can prevent the public from seeing your personal listening habits if you so choose.
Am 18. März 2011 um 11:50 Uhr
If you’re still on the fence: grab your favorite earphones, head down to a Best Buy and ask to plug them into a Zune then an iPod and see which one sounds better to you, and which interface makes you smile more. Then you’ll know which is right for you.
Am 19. März 2011 um 11:53 Uhr
The new Zune browser is surprisingly good, but not as good as the iPod’s. It works well, but isn’t as fast as Safari, and has a clunkier interface. If you occasionally plan on using the web browser that’s not an issue, but if you’re planning to browse the web alot from your PMP then the iPod’s larger screen and better browser may be important.
Am 20. März 2011 um 09:24 Uhr
Is there any way to subscribe to this post? I’d like to be updated on the comments here as they come in. I’ve always been somewhat of a debater and I’d like to hear other’s opinions on this issue.
Am 21. März 2011 um 02:29 Uhr
Sensible stuff, I anticipate reading even more.
Am 22. März 2011 um 19:31 Uhr
This is getting a bit more subjective, but I much prefer the Zune Marketplace. The interface is colorful, has more flair, and some cool features like ‘Mixview’ that let you quickly see related albums, songs, or other users related to what you’re listening to. Clicking on one of those will center on that item, and another set of “neighbors” will come into view, allowing you to navigate around exploring by similar artists, songs, or users. Speaking of users, the Zune “Social” is also great fun, letting you find others with shared tastes and becoming friends with them. You then can listen to a playlist created based on an amalgamation of what all your friends are listening to, which is also enjoyable. Those concerned with privacy will be relieved to know you can prevent the public from seeing your personal listening habits if you so choose.
Am 22. März 2011 um 19:42 Uhr
I’ll gear this review to 2 types of people: current Zune owners who are considering an upgrade, and people trying to decide between a Zune and an iPod. (There are other players worth considering out there, like the Sony Walkman X, but I hope this gives you enough info to make an informed decision of the Zune vs players other than the iPod line as well.)
Am 22. März 2011 um 20:00 Uhr
Sorry for the huge review, but I’m really loving the new Zune, and hope this, as well as the excellent reviews some other people have written, will help you decide if it’s the right choice for you.
Am 23. März 2011 um 07:08 Uhr
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Am 26. März 2011 um 17:40 Uhr
The Zune concentrates on being a Portable Media Player. Not a web browser. Not a game machine. Maybe in the future it’ll do even better in those areas, but for now it’s a fantastic way to organize and listen to your music and videos, and is without peer in that regard. The iPod’s strengths are its web browsing and apps. If those sound more compelling, perhaps it is your best choice.
Am 26. März 2011 um 17:49 Uhr
Sorry for the huge review, but I’m really loving the new Zune, and hope this, as well as the excellent reviews some other people have written, will help you decide if it’s the right choice for you.
Am 26. März 2011 um 17:49 Uhr
The new Zune browser is surprisingly good, but not as good as the iPod’s. It works well, but isn’t as fast as Safari, and has a clunkier interface. If you occasionally plan on using the web browser that’s not an issue, but if you’re planning to browse the web alot from your PMP then the iPod’s larger screen and better browser may be important.
Am 27. März 2011 um 01:57 Uhr
You really make it seem so easy with your presentation but I find this topic to be really something which I think I would never understand. It seems too complicated and very broad for me. I am looking forward for your next post, I will try to get the hang of it!
Am 27. März 2011 um 06:44 Uhr
Not a unhealthy article, did it take you a lot of your time to think about it?
Am 27. März 2011 um 10:19 Uhr
Not a bad article, did it take you a lot of time to consider it?
Am 27. März 2011 um 12:00 Uhr
Not a dangerous post, did it take you a large number of time to think about it?
Am 27. März 2011 um 13:45 Uhr
This is getting a bit more subjective, but I much prefer the Zune Marketplace. The interface is colorful, has more flair, and some cool features like ‘Mixview’ that let you quickly see related albums, songs, or other users related to what you’re listening to. Clicking on one of those will center on that item, and another set of “neighbors” will come into view, allowing you to navigate around exploring by similar artists, songs, or users. Speaking of users, the Zune “Social” is also great fun, letting you find others with shared tastes and becoming friends with them. You then can listen to a playlist created based on an amalgamation of what all your friends are listening to, which is also enjoyable. Those concerned with privacy will be relieved to know you can prevent the public from seeing your personal listening habits if you so choose.
Am 28. März 2011 um 04:48 Uhr
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Am 29. März 2011 um 05:33 Uhr
Are all of these posts written you or did you appoint a ghost writer?
Am 30. März 2011 um 06:49 Uhr
Not a unhealthy article, did it take you plenty of your time to consider it?
Am 1. April 2011 um 08:04 Uhr
Not a bad post the least bit!
Am 1. April 2011 um 20:35 Uhr
If you’re still on the fence: grab your favorite earphones, head down to a Best Buy and ask to plug them into a Zune then an iPod and see which one sounds better to you, and which interface makes you smile more. Then you’ll know which is right for you.
Am 2. April 2011 um 15:33 Uhr
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Am 2. April 2011 um 16:17 Uhr
I’ll gear this review to 2 types of people: current Zune owners who are considering an upgrade, and people trying to decide between a Zune and an iPod. (There are other players worth considering out there, like the Sony Walkman X, but I hope this gives you enough info to make an informed decision of the Zune vs players other than the iPod line as well.)
Am 3. April 2011 um 03:52 Uhr
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Am 3. April 2011 um 08:28 Uhr
Are all of these articles written yourself or did you hire a writer?
Am 5. April 2011 um 16:43 Uhr
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Am 7. April 2011 um 08:08 Uhr
Are all of these articles written yourself or did you appoint a ghost writer?
Am 8. April 2011 um 06:19 Uhr
Are all of those articles written yourself or did you appoint a writer?
Am 8. April 2011 um 15:34 Uhr
Apple now has Rhapsody as an app, which is a great start, but it is currently hampered by the inability to store locally on your iPod, and has a dismal 64kbps bit rate. If this changes, then it will somewhat negate this advantage for the Zune, but the 10 songs per month will still be a big plus in Zune Pass’ favor.
Am 10. April 2011 um 05:51 Uhr
Are all of those articles written yourself or did you hire a writer?
Am 11. April 2011 um 04:55 Uhr
Are all of these articles written yourself or did you appoint a writer?
Am 13. April 2011 um 03:50 Uhr
I’ll gear this review to 2 types of people: current Zune owners who are considering an upgrade, and people trying to decide between a Zune and an iPod. (There are other players worth considering out there, like the Sony Walkman X, but I hope this gives you enough info to make an informed decision of the Zune vs players other than the iPod line as well.)
Am 16. April 2011 um 02:36 Uhr
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Am 23. April 2011 um 15:22 Uhr
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Am 2. Juni 2011 um 21:14 Uhr
Zune and iPod: Most people compare the Zune to the Touch, but after seeing how slim and surprisingly small and light it is, I consider it to be a rather unique hybrid that combines qualities of both the Touch and the Nano. It’s very colorful and lovely OLED screen is slightly smaller than the touch screen, but the player itself feels quite a bit smaller and lighter. It weighs about 2/3 as much, and is noticeably smaller in width and height, while being just a hair thicker.
Am 3. Juni 2011 um 09:34 Uhr
Are all of those posts written yourself or did you hire a ghost writer?
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