Property tax reform until the end of 2019

The federal and state governments have agreed on certain cornerstones for a new regulation of property tax. Against the currently favored value-dependent model, in which the age of buildings and the average rental costs are the basis of assessment, comes now from Bavaria resistance, where a surface model is required. The amendment until the end of 2019 was demanded by the Federal Constitutional Court, as the current regulations are completely outdated. The bases of assessment originate in the old federal states from the 1960 years, in the new federal states even from the 1920s.



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