Deductibility of early inheritance equalization payments as extraordinary burdens under § 32a EStG

The Federal Constitutional Court dismissed the constitutional complaint as inadmissible, leaving the lower court’s rejection of the tax claim in force. The dispute concerned the constitutionality of § 32a of the Income Tax Act (EStG) in its versions applicable from 1993 to 1996, specifically whether payments made for early equalization of inheritance or legacy interests qualify as extraordinary burdens deductible under German tax law. The petitioners challenged the legislative provision on the basis that the statutory treatment violated their constitutional rights. The Court concluded that the complaint did not meet the admissibility requirements for a substantive review, thereby upholding the existing statutory interpretation and tax liability without issuing a reasoned judgment on the underlying constitutional question.