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Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität

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  • Graf Gerhard

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 This assumes static value ratios, which may have become significantly outdated and no longer contribute to equal taxation.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.

Suggested Citation

  • Graf Gerhard, 2024. "Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität," Wirtschaftsdienst, Sciendo, vol. 104(4), pages 275-279, April.
    • Handle: RePEc:vrs:wirtsc:v:104:y:2024:i:4:p:275-279:n:16
    DOI: 10.2478/wd-2024-0073
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    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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