# Bundestag Rejects Several Tax Policy Initiatives > The Bundestag rejects proposals on income, real estate, inheritance tax, crypto-assets and organised tax evasion. Source: https://www.mtrlegal.com/en/bundestag-rejects-several-tax-policy-initiatives/ · Language: en · Updated: 2026-10-30 --- ## Tax Policy Deliberations in the German Bundestag On 8 October 2026, the Deutscher Bundestag (German Bundestag) considered several tax policy initiatives during the 99th sitting of its 21st electoral term. The deliberations covered, among other matters, tax relief for low- and middle-income earners, the taxation of real estate transactions and crypto-assets, and measures to combat organised tax evasion. Details can be found in [Plenary Record 21/99](https://dserver.bundestag.de/btp/21/21099.pdf) and the respective parliamentary papers considered. Four motions and three bills were put to a recorded vote. The [Bundestag rejected these initiatives](https://www.bundestag.de/dokumente/textarchiv/2026/kw41-de-steuersystem-1217522). An additional motion on the regulation and taxation of crypto-assets also failed to secure a majority. ## Income Tax Relief and Support for Wealth Accumulation Under supplementary item 3, the Bundestag considered the motion entitled “Providing Genuine Relief for Low- and Middle-Income Earners and Strengthening the Accumulation of Reserves and Wealth”. It appeared on the agenda as Drucksache 21/8379 (Bundestag printed paper 21/8379). The Bundestag referred the motion to the lead Finance Committee for further deliberation; no vote on the substance took place. The deliberations therefore concerned tax policy measures aimed at providing relief for low- and middle-income earners and strengthening the accumulation of reserves and wealth. ## Taxation of Real Estate Transactions Several agenda items addressed tax rules governing real estate companies, real estate transactions and real estate assets. ### Reform of Share Deal Taxation The motion to reform the taxation of share deals and abolish a tax privilege for real estate groups was considered as Drucksache 21/6646. Following consideration of the recommendation for a decision and the report issued by the Finanzausschuss (Finance Committee), the motion was rejected. [Share deals](https://www.mtrlegal.com/wiki/share-deal/) are transactions in which interests in a company that owns real estate are transferred rather than the real property itself. The motion sought to change the tax treatment of such transactions involving company interests. ### Bill on Real Estate Taxation The Bundestag also held the second and third readings of a bill intended to close an inequity in real estate taxation. The bill had been introduced as Drucksache 21/4745. The Finance Committee’s recommendation for a decision and report were submitted as Drucksache 21/5199. The bill failed to secure a majority in the Bundestag. ### Taxation of Real Estate Disposals A further bill concerned closing an inequity in the taxation of real estate disposals. The second and third readings concerned Drucksache 21/6637 and the Finance Committee’s recommendation for a decision and report in Drucksache 21/7081. This bill was also rejected. ## Inheritance and Gift Tax The deliberations also covered two areas of inheritance and gift tax law. ### Needs-Based Relief Test for Assets of EUR 26 Million or More The motion in Drucksache 21/6647 sought to abolish the needs-based relief test for qualifying assets of EUR 26 million or more. The Bundestag rejected the motion. ### 300 Residential Unit Rule A further motion sought to abolish the so-called 300 residential unit rule under inheritance tax law. The deliberations were based on Drucksachen 21/4456 and 21/4892. This motion was also rejected. ## Combating Organised Tax Evasion The Bundestag also considered a motion to step up efforts to combat organised tax evasion at federal level. The practices covered included, in particular, cum-cum and cum-ex transactions as well as VAT carousel fraud. The motion in Drucksache 21/6656 proposed establishing an independent analysis and investigation unit at federal level to address internationally organised tax evasion. The Finance Committee’s recommendation for a decision and report were contained in Drucksache 21/7070. The losses cited in the motion for Germany amounted to EUR 28.5 billion from cum-cum transactions and EUR 7.2 billion from cum-ex transactions. These figures are the estimates stated in the motion. The Bundestag rejected the motion. ## Tax Treatment of Crypto-Assets The taxation of crypto-assets was another key focus of the deliberations. ### Bill Amending Taxation The bill in Drucksache 21/5752 was intended to close an inequity in the taxation of crypto-assets. The Finance Committee’s recommendation for a decision and report were submitted as Drucksache 21/6112. The Bundestag rejected the bill. The debate also referred to a draft bill prepared by the Bundesministerium der Finanzen (German Federal Ministry of Finance) concerning the tax treatment of crypto-assets. This ministerial draft was not put to the vote. ### Further Motion on Crypto-Assets In addition, a motion concerning stricter regulation and a different approach to the taxation of crypto-assets was considered. The deliberations were based on Drucksachen 21/5824 and 21/8425. The Bundestag rejected this motion as well. ## Overview of the Voting Results The deliberations produced the following results: - Four tax policy motions and three bills were rejected. - The motion to reform the taxation of share deals was rejected. - The motions concerning the needs-based relief test, measures to combat cum-cum and cum-ex transactions, and the 300 residential unit rule were rejected. - The bill on the taxation of crypto-assets also failed to secure a majority. - A further motion on the regulation and taxation of crypto-assets was rejected. Consequently, the initiatives considered on 8 October 2026 did not result in the proposed legislative amendments. ## Tax Law Assessment by MTR Legal The deliberations demonstrate that the taxation of real estate transactions, business assets and crypto-assets, as well as efforts to combat cross-border tax arrangements, remain the subject of legislative debate. This may raise complex questions for companies, investors and high-net-worth individuals concerning the classification and application of existing and future tax rules. MTR Legal Rechtsanwälte advises clients on related matters; further information is available under [Tax Law Advice](https://www.mtrlegal.com/rechtsberatung/steuerrecht/).