Use large inheritances for redistribution and thus promote meritocracy. — Solution

Solution

Inheritance tax will be introduced at moderate rates, e.g., 2‑4%. This way everyone benefits and such a tax rate would also be borne by the wealthy.

Discussion

• Oliver Herren (2026-07-08): A flat rate of 2 to 4 % on all inheritances misses the mark: it unnecessarily burdens small and medium inheritances while barely affecting large ones. With CHF 100 million, 4 % would be only CHF 4 million—irrelevant for the heir, because the remaining capital continues to accumulate on its own (r > g). A more sensible approach would be a high exemption paired with strongly progressive rates above that threshold. The exemption should be generous—around CHF 15 million or set dynamically as median wealth × 100—so that normal family wealth remains fully protected. Only in this way does the tax target those assets where capital structurally reinforces itself. And there is enough wealth of this magnitude to generate substantial revenue, even with a high exemption and without burdening the broader population.
• Marco Preuss (2026-07-06): Under no circumstances, these values have already been taxed at least once and were created from net income. Taking something from them again and giving it to the lazy is already anti-social.
• ↳ Stefan Jauk (2026-07-06): I see your point. However, it is also not acceptable that someone, without having to bend a finger, receives 100 million as a gift and has to pay no tax on it. A moderate levy does not hurt anyone, but with such a large sum it provides an important source of revenue for the economy.
• Stefan Jauk (2026-07-06): Inheritance tax is incurred when inheriting – one-time.
• Roel de Haan (2026-07-06): As an annual tax, not a one‑time tax. However, 2‑4% is still set too high.
• ↳ Stefan Jauk (2026-07-06): Inheritance tax is incurred when inheriting – one time.