Is there a threat of a renewed reform of the inheritance tax exemption regulations?

Inheritance tax has once again become the focus of political and legal attention. Most recently, the CDU’s Commission on Prosperity advocated a fundamental reform of the inheritance tax. The discussion is being fueled in particular by the proceedings currently pending before the Federal Constitutional Court (1 BvR 804/22), in which it must indirectly deal with the constitutionality of the inheritance tax exemption rules.