Die Grundsteuer im Zeitenwandel – Mit der Reform zurück zu den föderalen Wurzeln

The reform of property tax following the 2018 ruling by the Federal Constitutional Court marks a profound institutional shift in the German tax and federal system. It not only brings an end to a decades-long deadlock on reform, but also leads to a significant re-differentiation of property tax law between the federal states. This article analyses the reform of property tax in the context of its historical development, explains the key milestones and, in particular, highlights the institutional breaks and continuities that are crucial for assessing the current reform.