The fronts are clear and solidified. Shortly before the Cabinet decision on the Reform of the land tax, prepared by the Federal Finance Minister, Olaf Scholz (SPD), together with his country colleagues, there is no Unity in the black-red coalition. The CSU remains at your Request, to get a Bavarian solution. The claim of the Prime Minister, Markus Söder, has pointed the Minister of Finance, Albert Füracker now even. After discussions with “representatives” of the Union faction in the Bundestag he spoke to the weekend of “a strong tailwind for the Bavarian Position of regionalisation in the context of fundamental tax reform”. With the group representatives, it was agreed in the requirement for “a complete release of the legislative competence for the benefit of the country”. Then Bayern could introduce “a non-bureaucratic and practical land tax”.

In the model of Scholz (after all, a country a majority supported) you see in Parts of the Union group, and in Munich, however, is a bureaucratic absurdity – an Exaggeration of course, but what has submitted to the SPD Vice-Chancellor, is actually a bit more involved and complex than the relatively simple, alone on the ground – and space-based variant, which would you implement in the Union, and especially in Bavaria. Scholz, however, has the value of components in his model, especially the land values and net cold rent (for owner-occupied homes is replaced by a statistical comparison values). In the Union of the surface model, therefore, has followers, especially in the economic wing, because it is opposed to the tax on assets, similar impact of the value model.

the SPD wants to no differences

The SPD is behind Scholz. Neither is it of your own countries laws give opening clauses or derogation of rights in favour of countries in a Federal law. “A legal patchwork of models in different Federal States must be avoided with different property tax,” said Bundestag group Deputy Achim Post, the German press Agency. A Reform should not be by special wishes from Bavaria at risk.

The CDU in the länder is divided. The schleswig-Holstein Prime Minister Daniel Günther, about of a regionalization, with the support of Association of cities and country district Council – the local government associations have weight, because the basic flow to tax solely to the municipalities. In contrast, the baden-württemberg CDU calls strongly for a strengthening of the land legislation (against the line of the green Minister-President Winfried Kretschmann, by the way, which is otherwise rather for multi-country responsibilities).

Scholz submit design

so Far, the coalition of crash has been avoided only because you want to clarify the question of opening clauses and derogation possibilities in the legislative process. Since time is of the essence – the Federal constitutional court demanded in its ruling a year ago, the Reform should be by the end of 2019, Scholz submit now once the previous compromise as a government bill. What the thing is additionally complicated in the Background led lawyers armed to the question of whether the Federal government is allowed to regulate the property tax to continue, or whether, after an amendment to the Constitution of 1994, the countries were responsible.

But what is the state of regionalisation? The constitutional lawyer Thorsten Ingo Schmidt of the University of Potsdam, sees this as quite a possibility, the coalition military to the various tax models to find out. “You can go in the case of opening clauses, or a right of Derogation in principle, extremely far,” he told the daily mirror. “Opening clauses are possible at any time, for a Deviation in the property tax, but the Constitution should be changed, because the basic law’s catalog of off-type possibilities provides, so far, only matters such as the environment or conservation, but not the tax laws.”

“its way”

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Reform of the land tax What Bayern wants?

Albert radio

According to Schmidt, the basic tax in the area of competing legislation, which means, “that the Federal or even countries can regulate, although not at the same time”. Regele the Federal estate tax, as it is now, with the draft of the Federal Ministry of Finance, then there could be no laws in different Countries. The Federal government won’t do anything, are likely to be adopted by the countries own laws. “It’s in between, but the possibility of a Form: If the Federal government is not in his jurisdiction because it regulates something that could be taken by the countries themselves, here’s something,” emphasized the lawyer. And where is the possible advantage? “Opening clauses or a Deviation could allow that countries in the components of the Scholz model, go their own way,” explains Schmidt. “So you could, for example, changing the weighting between land value and net rent assessment. So there could be a degree of flexibility in the individual components, with which the countries could respond to their own peculiarities better.“