The property tax dispute, an abbreviation of rich: in addition to the value-based model for the calculation of the basic tax – Wam and the value of independent counterpart – Wum – brings Schleswig-Holstein, now a surface-layer model into the game: Flam. Schleswig-Holstein Finance Minister Monika Heinold (Green) wants to end so that according to the F. A. for example, the controversial dispute over the unconstitutional property tax. “We take the Best of both worlds,” says Heinold the proposal. “Flam is a compromise that is simple, equitable and easy to administer: just as the surface model, and less bureaucratic than that of the Scholz’s proposal.” She is now calling for “constructive discussions with the Federal government and the länder”.

Hendrik Wieduwilt

editor of the economy in Berlin, is responsible for “law and taxes”.

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In two weeks, the Minister of Finance want to find a solution. It is of the essence: The Federal constitutional court had urged a Reform of the land tax, because the state has not updated the basis of calculation, since 1964, for decades, were drifting apart, in which the values for wild. Meanwhile, proposals are several solution, but agreed. The municipalities tremble gradually to your income: you are currently 14 billion euros in the year with this tax. The countries fear an enormous administrative burden. The lawyers in Karlsruhe have taken into account. You have to set the legislators a deadline of the end of the year, a revision to submit. For the implementation of 2024 time is then all the way to the end.

Heinolds model does not include the land value, but for individual plots of land. Instead, the standard land value of areas to be averaged. Peer review committees are to determine the average land value of the respective municipality. If within the same municipality, large differences show up, to split the municipality into different zones, within which the soil values”, for example, the indicative” should not differ by more than 30 percent of each other. A zoning should be omitted, provided that the municipalities below the mean ground value of the whole of the country is indicative.

the fear of rising Rents

This regulation should also take into account the differences in the individual Federal States. Advantage of the model is not supposed to be that the standard land property values must be determined sharply. Also a link with the individual economic units, it does not need. Citizens would need to also specify only the surface of the land, the living and usable area of the building and its year of construction. These components could be “in adequate time” to examine rooms – Heinold proposes seven years. The concept of Schleswig-Holstein does not include also the Rent. As a result of such reference in the SPD-concept of the tax lawyer Gregor Kirchhof of the University of Augsburg, had kept the value of the dependent model from the Federal Ministry of Finance to be unconstitutional.