<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>After the Federal Constitutional Court declared the previous property tax system unconstitutional in 2018, eleven federal states chose the so-called federal model as the new procedure. It continues to be based on the valuation of properties using the modified Valuation Act. This assumes static value ratios, which may have become significantly outdated and no longer contribute to equal taxation. In addition, the character of the property tax as a special wealth tax is extremely antiquated and is no longer constitutional.</p>
</abstract>

After the Federal Constitutional Court declared the previous property tax system unconstitutional in 2018, eleven federal states chose the so-called federal model as the new procedure. It continues to be based on the valuation of properties using the modified Valuation Act. This assumes static value ratios, which may have become significantly outdated and no longer contribute to equal taxation. In addition, the character of the property tax as a special wealth tax is extremely antiquated and is no longer constitutional.

Property Tax Reform – Still no Conformity with the Constitution for the Federal Model

Wirtschaftsdienst

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

Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität

After the Federal Constitutional Court declared the previous property tax system unconstitutional in 2018, eleven federal states chose the so-called federal...

Property Tax Reform – Still no Conformity with the Constitution for the Federal Model

Publié en ligne: 20 avr. 2024

Pages: 275 - 279

DOI: https://doi.org/10.2478/wd-2024-0073

© 2024 Gerhard Graf, published by Sciendo

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