Property tax: contemporary!
| Property tax: contemporary! | |
|---|---|
| founding | December 13, 2012 |
| motto | For a modern property tax: investment-friendly - socially balanced - future-oriented |
| people | Dirk Löhr , Ulrich Kriese, Henry Wilke |
| Website | www.grundsteuerreform.net |
The real estate tax appeal : contemporary! is a loose association of associations, mayors and individuals who are committed to reforming the current property tax law.
Foundation and goals
The call arose from a project partnership between the Naturschutzbund Deutschland and Dirk Löhr (Umwelt-Campus Birkenfeld). The first signatories of the appeal of December 13, 2012 are Martin Finzel (Mayor Ahorn), Anton Knapp (Mayor Hüfingen until the end of July 2016), Walter Lampe (Mayor Upper Harz until the end of 2014), Jürgen Lübbers (Mayor Barnstorf), Klaus Lütkefedder (Mayor Wallmerod ), Boris Palmer (Mayor of Tübingen), Olaf Tschimpke (President of the Naturschutzbund Deutschland) and Dirk Löhr.
According to their own statements, the supporters of the call “appeal” to the federal government and the federal states to include the 'pure land value tax' and the 'combined land value and land area tax' in their considerations on the reform of the property tax. "
Activities and positions
The actors involved in the appeal do educational work and press work, accompany the reform efforts with regular reports and their own contributions, collect specialist literature and bundle the interests of the supporters.
The appeal refers, among other things, to a municipal practical test from which the “pure land value tax” and the “combined land value and land area tax” emerged as preferable, as well as their positive effects on the handling of the scarce commodity land, the activation of land for internal purposes Residential and commercial, the decrease in rents associated with the increase in supply, and the necessary investments in the building stock.
The actors in the call regularly make their own contributions to the reform alternatives that are in circulation (such as the cost value model, the area model or the rental value model) or published studies.
supporter
A large number of other organizations, mayors and private individuals have joined the call since it was founded, including the German Tenants' Association , Deutsche Umwelthilfe , the Association of German Architects , the vhw - Federal Association for Housing and Urban Development , the Association for Ecological Economy and the Initiative for Natural economic order (INWO).
reception
In October 2015, the advantages mentioned by “Property Tax: Contemporary!” Were confirmed by a study by the Institut der Deutschen Wirtschaft (IW) Cologne, which recommended that property tax be structured as a land tax.
Real estate tax law is subject to constant attempts at reform. A legislative proposal by the Bundesrat last reached the Bundestag in December 2016, but was not discussed there. Since the 2017 Bundestag election and in accordance with the current principle of discontinuity , it is now up to the Bundesrat again to submit a new bill to the Bundestag. According to statements by the Federation for the Environment and Nature Conservation Germany eV (BUND), the reform is "long overdue".
Since the Federal Constitutional Court ruled on April 10, 2018 that the current property tax law was unconstitutional and demanded a reform by December 31, 2019, there has been an increased interest in the reform proposals of “Property Tax: Contemporary!”.
literature
Ulrich Kriese, Dirk Löhr, Henry Wilke (eds.): Property tax: contemporary! The reader for the call, Münster 2019.
Web links
Individual evidence
- ↑ See Michael Lehmbrock and Diana Coulmas: Real estate tax reform in a practical test. Administrative simplification, change in burden, mobilization of building land, Difu contributions to urban research 33, Berlin 2001.
- ^ Ulrich Kriese & Dirk Löhr: Property tax reform in times and areas with rising land values: model analysis, evaluation, recommendations. Housing Industry and Tenancy Law (No. 6/2018: 321–329).
- ↑ Press release on the reform proposals by Olaf Scholz
- ↑ Complete list of supporters
- ^ "More land for the property tax", simulation analysis of various property tax models , IW Cologne, accessed on January 15, 2019
- ↑ Real estate tax reform : land value without buildings - in: Umweltbriefe , May 2018, page 19
- ↑ "Principles on the judgment of the Federal Constitutional Court"
- ↑ media review, compiled by the initiative