Real taxes (also called property taxes ) are linked solely to the taxable object , without taking into account the personal circumstances of the tax debtor (for example, his ability to pay) (in contrast to personal tax ).
Property taxes A and B and trade tax are counted as real taxes in Germany in accordance with (2 ) of the Fiscal Code , although elements of personal tax are also used in the implementation . The character of the real taxes they have since land or commercial taxed independently of the subjective yield, so this is not an income tax , but also property taxes are.
Until 1997, the legal term real tax was included in the Basic Law . With the amendment to the Basic Law of 1997, the word real taxes in Paragraph 6 of the Basic Law was replaced by real estate tax and trade tax .
- Law amending the Basic Law ( Federal Law Gazette I p. 2470 . and ) of October 20, 1997,