In the year 2018, the Federal constitutional court decided that the current calculation of the basic tax is unconstitutional. The judge made clear requirements: by the end of 2024, the reorganization must be. Until then, the Federal States have to implement the Federal Finance Minister, Olaf Scholz (SPD) designed the Federal model. Or you have to adopt their own laws.

patchwork of different regulations

The threatening sounds easier than it actually is. Because it’s kind of a mess of countries ‘ regulations is threatening the “world” reported. After that, some state governments are currently developing their own new expensive models. Others rely on the concept of the Federal government.

in Principle, two variants are possible, the report says. Either it comes to differing regulations on the Federal state. Or the model of the Minister of Finance Scholz is. Many owners have tenants in Central locations with high property values pay more taxes than in the past. The precondition for this is The Scholz-proposal also fails the constitutional court.

tax expert called the Scholz-proposal “unconstitutional”

But this is anything other than safe. The “world” quoted a report by the tax experts at Gregory cemetery. The Director of the Institute for economic and tax law at the University of Augsburg, notes that the nationwide model of Scholz was also unconstitutional. “The Federal law violates the equality principle, because the values of land are determined in a stringent System to occur, strong frictions and inconsistent strain differences”, criticized the churchyard.

The model of Scholz suffers, according to the report, the Confederation Minister of Finance continue to be the value of a property in the future design of the control flow. The currently used values have not been updated for several decades. Just this circumstance, the legal, the Federal constitutional court.

The real estate Association ZIA joined recently with its own reform proposals to the Public. In it, he favored a land-location combination. The take into account the performance of the respective taxpayers and rate in addition, the performance of municipalities in (expensive) Central locations. This includes well-developed infrastructure with shops, Doctors, schools, public transport belong. Click here for a checklist for your individual real estate financing

Background: The Federal government decided at the end of 2019, a new estate tax law. It is based on the value of the soil, a statistically determined base rent, the land area, as well as the type and the age of the building. By 2025, the reason should be charged tax according to the new System. This tax pays for basically every citizen: a homeowner directly, the tenant, the rule about the in addition to cost-accounting.

Several States want to simpler models, you may, therefore, differ, and their own models for the calculation of the local tax develop. So Bavaria is in favour of, for example, an approach that is oriented solely to the surface. This, however, would be a rating of equal-sized plots of land in Munich’s top locations and on the flat country the same. Also could encounter reservations of the constitutional court judges.

Well recommendations informed by this Reading for the weekend

  • All the News about the Coronavirus pandemic, you can read the Live Ticker of FOCUS Online.

Other topics to the current situation, you may be interested in:

  • Rewe, Edeka, Lidl: Where you at whit

can buy To the Pentecost holidays, the shops are generally closed. There are, however, exceptions, where on holidays food can buy. Where exactly you can find here at FOCUS Online.

  • It threaten money camping met: wild in Germany – these are the rules

Just in time for the holiday season campsites can be quickly crowded. The temptation to stay away from the official Parking spaces, is great. FOCUS Online explains how the law on the subject of wild camping with a tent or RV in the States looks like.

  • break on the car market: people want to threaten sports cars, motorcycles, and RV’s

Germany’s key industry a long losing streak, but the interest in the car is greater than ever. Mobile.de CEO Malte Krüger says, how Corona will change our way to buy cars, and what cars are suddenly the most sought-after.

warning of the Red cross: New Super-tick spreads in Germany, FOCUS Online warning of the Red cross: New Super-tick spreads in Germany

mbe/with Material of the dpa