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Tax & Legal

Tax & Legal

Bill for the implementation of the land tax reform


The Federal Government wants to make the implementation of the land tax reform easier and adapt regulations on valuations for inheritance and gift tax purposes as well as wanting to adapt real estate transfer tax in line with various court rulings. To this end, it has presented a draft bill entitled Act to Facilitate the Implementation of the Reform of Land Tax and to Amend Other Tax Regulations (19/28902). Continue reading

UPDATE: Land Tax Reform published in Federal Gazette on 2 December 2019


The coalition factions’ bill on the reform of the land taxes and valuation laws (Land Tax Reform Act), which was passed by the Bundestag on 18 October 2019  and approved by the Bundesrat on 8 November 2019 was published in the Federal Gazette on 2 December 2019 as the Act on the Reform of the Land Taxes and Valuation Laws

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