Overview
- The Federal Fiscal Court held hearings on two challenges to Baden-Württemberg’s 2025 property tax law and set a date to announce its decisions, with no judgment issued yet.
- Plaintiffs say the state’s model breaks the constitutional equality principle because it taxes only plot size and the zone-based standard land value, not what sits on the land or what it earns.
- The homeowners are backed by Haus + Grund and the Taxpayers’ Association, and their lawyers urged the court to send the cases to the state constitutional court in Stuttgart.
- The design tends to hit owners in expensive cities harder because standard land values are higher there, while broad value zones can miss big differences from one property to the next.
- The stakes are wide because about 5.6 million properties in the state fall under the tax, many landlords pass the cost to tenants, and more than 2,000 lawsuits target new models nationwide.