Klappentext

»The Constitutionality of the Real Estate Tax Reform«: The thesis examines the real estate tax reform following the BVerfG ruling of 10.04.2018 (1 BvL 11 / 14) from a constitutional law perspective. The focus is on the evaluation of the federal property tax law from an equality and freedom perspective. It is elaborated that the valuation procedures largely meet constitutional requirements, the tax rate reductions and the so-called property tax C at the federal and state level are fraught with not insignificant constitutional problems.