Model lawsuits on property tax

The Taxpayers' Association and Haus & Grund want to use an expert opinion to prove the unconstitutionality of the new property tax in many federal states in several test cases.

An expert opinion on the federal property tax model commissioned by the German Taxpayers' Association comes to the conclusion that the Property Tax Act is unconstitutional. The report now serves as the basis for the model lawsuits that the Taxpayers' Association and Haus & Grund intend to bring against the federal model. The expert opinion cites several reasons for the unconstitutionality of the federal model, which applies in eleven federal states. Some of these are also transferable to the models of other federal states, in some of which the associations are also pursuing model lawsuits against the respective state regulations.

As the basic assessment notices for the new property tax are generally still issued without a provisional notice, property owners must keep the assessment open by lodging an appeal if they want to benefit from a later ruling. The Thuringian Ministry of Finance has already pointed out that the tax offices are receiving more and more appeals against the basic assessment notices for property tax, mostly due to constitutional concerns.