The reform of inheritance tax and valuation law (ErbStR 2009) established a family home exemption system (Section 13 (1) No. 4a-c of the Inheritance Tax Act) as of January 1, 2009. This work examines its European legal issues. After explaining the background of the reform and the essential content of the regulations, the focus is on the examination of the residency-influencing sub-regulations of the exemption system from the perspective of the heir and the testator. The author concludes that the regulations in Section 13 (1) No. 4a and 4b of the Inheritance Tax Act, which motivate relocation and hinder departure ('Schollenzwangsregelungen'), represent unjustified interventions in the freedom of movement of persons from the heir's perspective, which can only be resolved through a union-compliant interpretation.