The? reform of land tax could gain momentum: the finance ministers of the countries tended to lead to its annual meeting this Friday the new legal regulation in the way. With the exception of Bavaria and Hamburg had been agreed on a model, said Hesse Finance Thomas Schäfer (CDU) this Thursday.
Author: Manfred Schäfer, economics correspondent in Berlin.
the aim is, in his words a “revenue-neutral” reform. To what extent it will be rescheduled for the individual citizen, now let too early to say. Until the up to 35 million homes were reassessed, were “a number of years into the country”. The amendment is necessary because the control is already the Federal Constitutional Court for review.
Affected by the planned new regulation are both owners and tenants , since a higher tax be allocated to the utilities can. According to Schäfer revaluation of homes according to the plans for the date on January 1, 2022 done. As the Hessian Minister further reported, Hamburg is not opposed to the approach advocated by the majority countries model.
However, the city-state fear a negative impact on the financial equalization. Bayern advocate to transfer the expertise fully to the country.
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The land tax is the second most important separate control of the municipalities. After the Municipal Finance Report 2015, the volume was last 11.3 billion euros (2014). The tax burden will continue to be determined in three stages: A federal law, a basic value is first determined. This is then multiplied by the so-called tax rate before the municipalities invest on the tax rate. In future, the countries are allowed within its borders on the federal rate decide to to buffer large burdens of revaluation can.
Currently, the financial management operates on the basis of unit values from 1964, in the new countries even those of 1935. extrapolations have not changed the fact that they have no longer much to do with reality. Now it is planned to consult only the product of the area and land value for land. For it standing building, the values are to be determined fixed price. In the model now found there are three factors:. age, type, use The future taken into account for the control value per square meter is thus, for example, depend on whether it is with a solely used Villa, a detached building or an apartment house is
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