Grunderwerbsteuer: Finanzministerium plant Möglichkeit zur Abschaffung
Abstract
The Federal Ministry of Finance wants to allow German Federal States to lower the property transfer tax rates for owner-occupied housing. There is evidence that such tax heavily distorts the housing market. However, since the tax is an important source of revenue for the Federal States, it remains to be seen whether these will cut tax rates.
Language: German
Page range: 576 - 578
Published on: Aug 28, 2023
Published by: Sciendo
In partnership with: Paradigm Publishing Services
Publication frequency: 12 times per year
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© 2023 Christian Rasquin, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 License.