The land tax shall be calculated in accordance with a new concept of Federal Finance Minister Olaf Scholz (SPD) in the future for each apartment individually and not as before for all the houses. Crucial for this area, as well as the age of the property and rental price, as stated in a report in the Bild newspaper. The new model will be presented in the middle of the week, the German Federal States.
The new procedure would be complicated, but could provide for greater fairness and incentives for cheaper Rent, quoted the picture from SPD circles. For homes with high rent the plans would mean a rising tax burden, evaluated the leaf. Because the landlord threw the land tax often based on the rent could Stay the proceedings, especially in large cities even more expensive. In the case of self-occupied property, the amount of the tax should be calculated on the basis of the housing benefit table.
The Federal constitutional court in Karlsruhe had ruled that the current assessment of the land tax in April as unconstitutional and the legislature by the end of 2019, a new regulation required. The background is that the unit values underlying the calculation have not been adjusted in decades. The judges complained that this violated the principle of equality. The countries urge that the necessary legislation will be completed in a timely manner.