Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität

Graf Gerhard

Wirtschaftsdienst, 2024, vol. 104, issue 4, 275-279

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 This assumes static value ratios, which may have become significantly outdated and no longer contribute to equal taxation.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

JEL-codes: H71 K34 R51 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:wirtsc:v:104:y:2024:i:4:p:275-279:n:16

DOI: 10.2478/wd-2024-0073

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