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.
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