Property tax: Consideration of constitutional doubts in preliminary legal protection

After the Federal Constitutional Court ruled on 10.04.2018 that the property tax system was incompatible with the German Basic Law, the legislator was forced to reform the regulations. The result of this property tax reform was a system of different property tax models, which has kept taxpayers, consultants and the tax authorities of the individual federal states equally busy in recent months. What all property tax models have had in common so far is that they have not been spared constitutional criticism. It is therefore hardly surprising that the first decisions have already been issued since the reform, in which the courts have announced their constitutional assessments.