Property tax appeals suspended in Lower Saxony

After a test case on the constitutionality of the new property tax in Lower Saxony is pending before the Lower Saxony Fiscal Court, the State Tax Office has ordered the suspension of the corresponding objection proceedings.

Since the spring, proceedings have been pending at the Lower Saxony Fiscal Court on the issue of the unconstitutionality of the Lower Saxony Property Tax Act, which the Fiscal Court has classified as a model case. The tax authorities have now also agreed with this classification and the Lower Saxony State Tax Office has ordered that pending and future objection proceedings against notices on the property tax equivalent amounts and associated objections against notices on the property tax assessment amount should be suspended until a decision in these model proceedings becomes final.

However, if you wish to benefit from this arrangement, it is still necessary to lodge an objection against notices that have yet to be issued. As in other federal states, there is no provision for automatic provisional assessment by the tax offices.