Examples of property taxes in Germany :
Periodic property taxes
- the wealth tax (currently not applicable)
- the property tax
- the now abolished trade capital tax
- the motor vehicle tax
Aperiodic property taxes
- In the literature, inheritance tax and gift tax are also regarded as predominantly part of the property tax . However, the object of taxation is the acquisition from the heir or the donee.
Property tax and trade tax are referred to as real taxes . The term “ substance tax” is misleading insofar as it suggests that the tax payment has to be made through (partial) liquidation of the asset base itself and that the “substance” will be consumed.
On the other hand, according to the case law of the Federal Constitutional Court, the tax rates for periodic taxes on assets are to be calculated in such a way that they can be paid from assumed income from assets . This type of tax is called debit income tax .
- BVerfG, decision of June 22, 1995, Az. 2 BvL 37/9, BVerfGE 93, 121 - Unit values II, Rn. 103.