It is with the general principle of equality under Article 3 of the Basic Law is incompatible to provide registered civil partners' allowance and the tax rate lower than married couples (Ref. 1 BvR 611/07 and 1 BvR 2464/07).
said in 3 points the Constitutional Court against the bad treatment registered partner Married couples to be inadmissible:
first While spouses at the time were able to make a personal allowance in the amount of 307,000 euros that, were tax free for life partner only 5200 Euro.
second From the so-called care allowance of € 256 000 for married couples were partners ruled out.
third For spouses is the lowest tax bracket I, while partners are classified as "other buyer" within category III.
The inheritance tax reform law (1.1.2009) the rules have been amended. Thus, the personal allowance as well as the care allowance for inheriting spouse and spouses rated the same. However, registered partners will be taxed far as aliens with the highest tax rates.
consequences of the decision:
The Constitutional Court has given the legislature a transition period for new rules to 31/12/2010.
After the draft of the Federal Government to the annual tax law, a complete equality between domestic partners and spouses in inheritance tax and gift tax law in 2010 intended. Precaution should be in all procedural outstanding cases of 2010 be appealed.
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