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Wie hoch sind die Buerokratiekosten der Grundsteuerreform 2022/2025?

Author

Listed:
  • Sebastian Eichfelder

    (Faculty of Economics and Management, Otto-von-Guericke University Magdeburg)

  • Yannis Kiel

  • Jonas Knaisch

Abstract

Der vorliegende Beitrag schaetzt die Buerokratiekosten der Grundsteuerreform 2022/2025 mit Hilfe des Standardkostenmodells der Bundesregierung (SKM) und qualitativer Experteninterviews auf eine Bandbreite von 3,92 Mrd. € und 6,50 Mrd. € (im Mittelwert 5,21 Mrd. €). Dies entspricht 3,38 % bis 5,61 % des voraussichtlichen Steueraufkommens im Hauptfeststellungszeitraum von 2022 bis 2028. Die im vorliegenden Beitrag geschaetzten Buerokratiekosten betragen das 3,6-fache bis 6,0-fache des 2019 durch den Nationalen Normenkontrollrat (NKR) ermittelten Erfuellungsaufwandes. Damit dokumentiert die vorliegende Untersuchung eine massive Unterschaetzung der Buerokratiekosten der Grundsteuerreform 2022/2025 durch den NKR und die deutsche Bundesregierung.

Suggested Citation

  • Sebastian Eichfelder & Yannis Kiel & Jonas Knaisch, 2026. "Wie hoch sind die Buerokratiekosten der Grundsteuerreform 2022/2025?," FEMM Working Papers 26004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    • Handle: RePEc:mag:wpaper:26004
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    File URL: https://www.fww.ovgu.de/fww_media/femm/femm_2026/2026_04.pdf
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