<abstract xmlns="http://www.w3.org/1999/xhtml">
<p>The Federal Ministry of Finance wants to allow German Federal States to lower the property transfer tax rates for owner-occupied housing. There is evidence that such tax heavily distorts the housing market. However, since the tax is an important source of revenue for the Federal States, it remains to be seen whether these will cut tax rates.</p>
</abstract>

The Federal Ministry of Finance wants to allow German Federal States to lower the property transfer tax rates for owner-occupied housing. There is evidence that such tax heavily distorts the housing market. However, since the tax is an important source of revenue for the Federal States, it remains to be seen whether these will cut tax rates.

German Property Transfer Tax: Federal Ministry of Finance Wants to Enable Abolition

Wirtschaftsdienst

This work is licensed under the Creative Commons Attribution 4.0 International License.

Grunderwerbsteuer: Finanzministerium plant Möglichkeit zur Abschaffung

The Federal Ministry of Finance wants to allow German Federal States to lower the property transfer tax rates for owner-occupied housing. There is evidence...

German Property Transfer Tax: Federal Ministry of Finance Wants to Enable Abolition

Published Online: Aug 28, 2023

Page range: 576 - 578

DOI: https://doi.org/10.2478/wd-2023-0159

© 2023 Christian Rasquin et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.