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the Minister of Finance Scholz presented his draft Reform of the basic tax. In April, he wants to bring him in the Cabinet, but in the Union there is already resistance. So what exactly is the Reform?
All fold to be found Why a new scheme?The old land tax has been declared by the Federal constitutional court at the beginning of 2018 to be unconstitutional. The judges saw the inside and judge a "serious and comprehensive unequal treatment in the case of the valuation of the underlying assets". Until the 31.12.2019 Federal government and the Länder have yet to find a new scheme. Therefore, the pressure is now growing slowly to some.
How to calculate the property tax in the future?In February, was agreed by the Federal Minister of Finance, with the majority of his international colleagues on a new model. At the time, agreed basic Parameters of the law based design, Olaf Scholz, now has presented.
The method is based on three stages. First of all, all of the approximately 36 million plots of land are valued in Germany. Since this is not now happening in the West since 1964, and in the East since 1935, could lead to a reassessment of the tax of the decisive value of the land increases significantly.
to prevent, that leads to massively higher tax rates, the Plot of land in a second step, a so-called tax-measuring number of artificially small again calculated the ratio between the higher and lower priority objects.
municipalities to adjust values, with particularly high Plot of land, then in a third step, nor even the amount of the basic tax. You would have to change the so-called rates, which every city and municipality of the property tax before individually, can determine. Scholz was confident that the municipalities forego possible income due to the Reform.
At the end of the in the eyes of the Federal Ministry of Finance to a fairer calculation of the basic tax. Nevertheless, the tax is expected to generate a total of as high a revenue as previously.
