Lawsuit against tax offices' inaction on property tax

Because the tax offices are not processing appeals against property tax assessments, which would be a prerequisite for a judicial review of the new rules, the taxpayers' association and the Haus und Grund association are supporting actions for failure to act against the tax offices in several federal states.

Millions of appeals against property tax assessments have not been processed by the tax offices for over six months. The German Taxpayers' Association (BdSt) and the German Property Owners' Association Haus & Grund Deutschland now want to take legal action against this inactivity. The background to this is that the associations have considerable doubts about the constitutionality of the new property tax rules in some federal states, but without an objection rejected by the tax office, they cannot bring a test case against the property tax before the tax court, right up to the Federal Constitutional Court. In initially four test cases from the states of North Rhine-Westphalia, Saxony, Berlin and Bremen, the associations have therefore supported an action for failure to act against the respective tax offices.