Property tax constitutional complaint: New test cases underway

Property tax constitutional complaint: The current status

The property tax constitutional complaint and the new test cases show that the legal situation remains open.

Constitutional complaint in progress – how to use the new model proceedings

Many believe that the property tax has long since been decided. At least since the rulings of the Federal Fiscal Court (BFH) in December 2025.

➡️ That’s not true.

The property tax has now reached the last instance: the Federal Constitutional Court.

What’s new now: Constitutional complaint officially filed

Following the BFH rulings in December, the plaintiffs were initially unable to go directly to Karlsruhe.
The reason is purely formal – but decisive: a constitutional complaint is only admissible once the full ruling with reasons has been issued.

These very grounds for the judgment were not served until the third week of January 2026. The deadlines only began to run from this point:

• 2 weeks for a hearing appeal
• 1 month for the constitutional complaint

The model plaintiffs have used this deadline. The constitutional complaint has been submitted, confirmed and has a file number. The process is supported by the:

• Taxpayers’ Association
• Owners’ association Haus & Grund

The property tax has thus officially arrived in Karlsruhe.

The property tax constitutional complaint and the new test cases show that the legal situation remains open

At the heart of the matter are fundamental questions of constitutional law:

• Principle of equality (Art. 3 GG)
• Property protection
• Transparency in tax law

The main points of criticism are:

• Flat-rate standard land values
• Flat-rate rents
• Lack of individual consideration

The BFH has largely rejected these arguments – but the Federal Constitutional Court is examining them independently.

New model lawsuits are running in parallel

While the constitutional complaint was being prepared, something else happened: New model lawsuits are already on their way to the BFH. This concerns:

• again the federal model (e.g. Saxony, NRW, Brandenburg)
• as well as state models (e.g. Bavaria, Hesse, Hamburg, Baden-Württemberg)

This means that the property tax will continue to be attacked on several levels in parallel. The property tax constitutional complaint and the new test cases show that the legal situation remains open.

What is actually happening to you now

Many owners are currently receiving mail from the tax office, the municipality or the court. Typical content: “Withdraw your objection or appeal.” Reason: “The BFH has already decided.”

➡️ This is not legally correct.

Because:

• Proceedings continue
• Constitutional complaint is pending
• New model lawsuits are active

The legal situation is not finalized.

How to behave correctly now

The decisive factor is now: You must actively refer to the ongoing proceedings.

In concrete terms, this means

• Give the file number of the proceedings
• Submit an application for suspension
• Keeping the process open

Objective: Your proceedings are “frozen” until the courts make a final decision.

The right legal document is available for exactly this purpose

To make this step easier for you, PepperPapers provides you with a sample template. The document:

• contains the relevant sample procedures
• is legally cleanly formulated
• Saves you time and mistakes
• functions vis-à-vis authorities and courts

You are implementing exactly what is currently required by law.

Conclusion: The last word has not yet been spoken

The property tax has not been decided.

• BFH: first instance completed
• Federal Constitutional Court: proceedings underway
• New model lawsuits: already underway

Now the decisive phase begins.

If you are affected, the following applies:

• withdraw nothing
• Keeping the process open
• refer to model cases

This is the only way you can benefit from a possible decision from Karlsruhe. You can find out all about this topic in the new video 🌶️ Property tax ruling NOW last instance! 3 things everyone needs to know