- Elgar original reference
Edited by Richard M. Bird and Enid Slack
Chapter 7: Land Taxation in Germany
7 Land taxation in Germany Paul Bernd Spahn Germany is a federal country consisting of 16 autonomous states (Länder) of which three are city-states (Berlin, Hamburg and Breme) that exercise both state and municipal functions and a strong municipal sector represented by roughly 14 000 municipal governments. The municipal sector consists of county-free cities (kreisfreie Städte), counties (municipalities of mainly rural areas forming so-called Kreise) and the municipalities themselves (Gemeinden). The three levels of government are mainly ﬁnanced by shared taxes. In addition, there are some federal excise taxes and minor state taxes. These taxes are subject to federal legislation and are uniform in structure and tax rates. The municipal sector also participates in shared taxes (VAT and personal income tax). There is also an important local business tax and less important land taxes where local governments have the right to vary their municipal ‘leverage factors’ (see below) and thus enjoy some limited taxing autonomy. The basic framework of the German land tax The legal basis of the German land tax is the federal land tax law (Grundsteuergesetz) of 7 August 1973 and subsequent modiﬁcations. The tax code is uniform across the Federation although the tax is a municipal tax.1 Municipalities are however entitled to ‘leverage’ the land tax (see below for explanation), they collect the tax, and they appropriate its full proceeds. The administration of the tax is split between the state (for assessing the rateable value of the property and determining the appropriate ‘base rates’...
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.