property tax reform is in the works. More precisely: it is in the working group. Since a few days, the competent top officials struggle of the Federation and the länder, to solve a simple brainteaser: How do you get the ideas of the individual state governments and the coalition parliamentary groups in the Bundestag together in a model that is not too far away from the proposal, the Federal Finance Minister, Olaf Scholz in November has presented. The target date of the 1. In February, the Finance Ministers want to bend over the first results. Simply the task is not. The new land tax, the administration should not overwhelm what is in the case of a re-evaluation of more than 30 million land and buildings a challenge. You should somehow have a value component, so is the wish of the majority of the countries, the local federations, the social Democrats and the Opposition left-of-centre. But also the surface must play a role in the determination of the tax, because the Union group, wants the, along with Bayern, the real estate associations and the FDP.
the thing could be sloshing in the Bundestag, the coalition of groups, is a constitutional ambiguity: it is Allowed to make the Federal government a new regulation, or that would be solely a matter for the countries, because, according to a basic change in the law 25 years ago, the Federal government can only regulate, if a national solution is absolutely necessary? In the case of a municipal tax, which is due to the rate of autonomy of the municipalities anyway, regional differences, the answer is not quite simple. It ultimately depends on whether the compromise would be as a new concept (and then the Federal government can, tend not to ran) or as a modification of the old land tax, which is not denied to the Federal government.
the basic law Needs to be changed?
And this has to do with values and areas. So far, the reason is based on tax value, with any More surface-based as the Constitution, legal risk is growing. In the Union group, we do not share this view, and also the Federal Finance Ministry had a law Professor in this view, to confirm. The tax expert of the Greens in the Bundestag, Stefan Schmidt, sees it differently. “It is to be feared that in the talks held by the Minister of Finance of the Federation and the länder, a model comes out, the too much on the surface component,” Schmidt told the daily mirror. “Then the basic law would have to be changed after evaluation of the Green. But an already very tight schedule is even tighter.“ With the model of Scholz coming but a change in the Constitution, so the evaluation of the Green.
daily mirror tomorrow location
Free
The Scholz model has five components: the net cold rent, the land value and the age of the buildings as value components, the basic and the land. Too complicated, the evaluation of the coalition partner CDU and CSU, the favors, the surface model because it is considered easier. Schmidt of the Green says: the objective must be to arrive at a value-based model that is easy to implement. If you cleared out the Scholz model and some requirements, is to create.”
proposal from Kiel
To compromise (and perhaps the threat of a constitutional amendment), has turned on the green Finance Minister of Schleswig-Holstein, Monika Heinold,. “We take the Best of both worlds,” she said to the daily mirror about her mixing model “is simple and easy to administer”. “Just as the surface model, and less bureaucratic than the Scholz-proposal” – and therefore it was transmitted to the model in the working group. “At the request of the Federal government,” as Heinold stressed. It proposes to operate with fictitious rental values and the land value is indicative of a mean value in the municipalities to be used instead of a single rating of each property. In cities where there are large deviations between parts of the city – which is in the Berlin massive, the case is still divided into zones. Owners and administrations have thus, according to Heinold less effort.
mixed model, as a result
A mixed model with value – and surface components will be the outcome of the negotiations. But that reform is the land tax still not entirely off the table. The simple reason for this: they may be passed on to the ancillary costs from tenants. It was not much of a rager. But in the case of a property tax model, with the value component of the load in Residential area with high value growth can be, especially in the last years, a noticeable – especially so, where the rent increases were often high. From the point of view of the Green, the levy is an absurdity. “Even if the possible gains will not be after a basic tax reform exorbitantly high, generally the question of whether increases in value come alone to the owners benefit, without regard to the efficiency can increase the tax burden of the tenants,” says Stefan Schmidt. “The Greens have tabled an amendment in which we seek the complete abolition of the levy by you will be deleted from the operating regulation costs.” In the case of existing contracts, could apply according to Schmidt, a transition period of up to ten years. In the case of new Contracts, the reason could not be moved expensive.
How far is the SPD about?
The Left in the Bundestag, the abolition of the levy capacity to demand. The SPD has positioned itself well, but still not fixed. Scholz said weeks ago that he was open to it, the transfer capability approach. Appropriate Statements from Minister of justice, Catherine Barley, for the tenancy to be responsible. As it says in your Ministry, there are no written arrangements. In the SPD group, you are not obliged to article 14 of the Constitution: property rights. Significant gains could not be a tenant will pay. In the Union it wants to join the. The proposal to prohibit the levy capacity of the property tax on the rent, was intended not “to the end”, criticized the CDU-rent politicians, Jan-Marco Luczak. “He makes the rent for all to rise, as landlords will increase in new leases to compensate for the cold rent. This leads to an increase in the local comparative rent and damages at the end of all tenants.“ The Green Schmidt holds the opposite: “the fact That landlords turn to property tax, just the rent, with a reasonable rental price brake in the handle.”
More about
Reform of the land tax Union Veto against tax-model of Scholz
Albert radio
Twelve of the Newsletter, twelve districts: Our people-the Newsletter from all districts of Berlin you can order for free here: leute.tagesspiegel.de
