At its session on 25 June, the Bundesrat approved several tax laws.
Tax & Legal
UPDATE: On Thursday, 10 June 2021, the Bundestag passed the Federal Government’s bill on the implementation of the land tax reform. The bill was adopted as amended by the Finance Committee. The bill passed by the Bundestag is on the agenda of the Bundesrat (second reading) for 25 June 2021.
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
The finance ministries of the provinces have instructed all tax offices to issue notifications of land values provisionally pending a Constitutional Court decision. Continue reading
The provincial finance ministries have issued a joint decree ordaining that all land valuations and assessment notices shall be provisional pending a Constitutional Court ruling.