in Front of a fire, Thomas Schaefer designed on Friday morning extreme scenarios. “You know, that the Federal Republic of Germany is able to make emergency legislation of a domestic nature within a week”, said the Hessian Minister of Finance and Chairman of the Finance Ministers conference. It was a reminder to Bank rescue packages, which have been whipped during the financial crisis, fast-tracked through the Bundestag.
Even now, time is of the essence once again and it’s a lot of money. Around 14 billion euros, the municipalities are currently having with the property tax, so that it is your third most important source of income. Because the tax is applied according to completely outdated criteria demanded by the Federal constitutional court at the beginning of 2018, a new regulation by the end of this year.
Actually, a generous time-limit. However, the Reform is complicated and therefore requires a lot of preparation. And, as so often, the interests of countries diverge. Shortly before the Meeting of the German Finance Minister, Olaf Scholz (SPD) with his country colleagues, this Friday, the Prime Minister of Bavaria, Markus Söder announced that his country aims to first develop a model. Nevertheless, Scholz and Schaefer were able to present in the afternoon then after all the key points for the planned Reform.
Accordingly, it is clarified a Central issue: Should play for the calculation of the basic tax, the value of real estate? As it was previously, even if based on completely outdated data. Or should it go alone to the surface area ? Such a model had called for the real estate and business associations, as well as the countries of Bavaria and Hamburg. Also, Scholz considered it once, when he was mayor of Hamburg.
Meanwhile, the Federal Minister of Finance favours a value dependent on the model and the prior now see, the presented vertices. Accordingly, three factors will be decisive:
The Rent . Instead of for individual Hire, as was initially planned in the calculation now, but average a net should be included rents from the collection of data microcensus, staggered to Mietstufen, some of which are already in the payment of housing benefit. There are exceptions, if the actual Rents are heavily above or below this average, or no values are available. The so-called land values , which are determined on the basis of sales, in the surroundings of a property. An advantage is that These values already exist and are on the soil information system, Boris, nationwide available. The existing soil guideline value zones can be combined to form still larger units, so-called layers. The age of building . For older houses, should be sufficient reasons “simplify” the notes “buildings built prior to 1948”.
The goal of the procedure is simpler than the original proposal of Scholz, who also wanted to still be living and land area, as well as individual Hire. Therefore, there had been numerous warnings against too much bureaucracy. Thousands of new jobs would be created, it was said, among other things, of the German taxation trade Union. The old proposal of Scholz mean costs are “exploding, and a lot of bureaucracy,” warned the Association of The family business.
reason for concern, there is also a tenant . You pay the property tax on the costs. Rise could go in the future, especially in large cities, where the cost of housing due to the real estate boom, already through the ceiling.
representatives of the SPD, Greens and the Left had demanded, therefore, Pass on to the tenant. But this initiative did not achieve a majority. “I don’t think that’s right,” said, for example, the CDU-man shepherd about the thrust from the other political camp. On the real estate tax finally, for municipal services such as swimming pools would be financed, of which all citizens benefit.
Given the concern about cost shocks Schäfer referred to the municipalities. A rate determine the final amount. According to Schaefer, the local authorities should not adjust your sets now, so that it comes to tax increases. However, this could just fall hard-strapped municipalities – especially since many of them have renovated in the past few years, using the land tax.
Also on the new calculation model, there was immediately a criticism. “Just the year of manufacture is the least suitable to determine the value of the land or understandable map,” said Ulrich Kriese from the Alliance for tax-Time. This calls for the need to determine the tax solely on the basis of the floor value.
According to the Federal government, the taxpayers, the only deviation from the previous proposal ( … ) “now that the rent must not be individually determined for each residential unit.” The construction and housing policy spokesman of the FDP parliamentary group, Daniel Föst, described the compromise as “bureaucratic madness”.
same as in the case of the inheritance tax?
The biggest Unknown on the way to Reform is likely to remain the Land of Bavaria . The Bavarian Prime Minister Markus Söder is also the head of coalition party CSU, gives the Position of the free state. Otherwise would have been able to prevail in 2016, a draft law of the countries, except for Bavaria, only Hamburg had rejected.
their willingness to Blockdade had put the Bavarians are already in the inheritance tax. Here, too, the constitutional court called for a Reform, and here, too, the Bavarian state government rose still claims, as a compromise to actually seemed.
Similar tricks can’t exclude Scholz this time. On the question of whether it had been now a contradiction from Munich, he said on Friday: “I am convinced that we now know how it can go well.”