Property tax: Hessian tax court doubts itself!

Hessian tax court decides in first instance, but is not quite sure - Higher courts have the last word!
Published by Patricia Lederer 20.02.2025 um 19:52 Uhr

The Hessian Fiscal Court has ruled: The new property tax in Hesse is constitutional (case no. 3 K 663/24). But watch out! The ruling is only the first instance! The judges have allowed an appeal to the Federal Fiscal Court (BFH), which is extremely rare. This means that the BFH will deal with the property tax – and in the end, the Federal Constitutional Court could even decide whether the property tax is unconstitutional!

Why is this so important for you as an owner?

  • A ruling by a tax court is not the last word – only the next higher instance can make a final decision on the constitutionality of property tax.
  • The fact that the appeal has been allowed shows that the legal doubts about the new property tax are well-founded: The legal doubts about the new property tax are well-founded!
  • Particularly explosive: the tax court claims that owners are always rich enough to pay the new property tax. Because anyone who owns a property is automatically able to pay – according to the court. However, many owners are experiencing the opposite: exploding tax assessments that are beyond their financial means!
  • If the Federal Fiscal Court or the Federal Constitutional Court overturn the property tax, you can only benefit if you have protected yourself with a model objection and a model lawsuit.

What you need to do now: Secure your rights with PepperPapers!

You can only keep your tax assessment open with the sample objection to the tax office. Only by taking legal action if your appeal is rejected can you continue to benefit from a positive ruling! Without an appeal or legal action, your assessment will become legally binding – and you will pay the new property tax, no matter what the highest court decides!

Get your sample objection and your sample lawsuit against the property tax at PepperPapers.de now!

Protect yourself before it’s too late! Get the legal document now!

Foto Patricia Lederer
Patricia Lederer
Author and managing director of PepperPapers

Patricia Lederer is a specialist lawyer for tax law, commercial and corporate law. Lederer specializes in national and international tax law and criminal tax law. She works in the areas of tax audits, tax investigations and represents clients in court proceedings before the tax courts nationwide, the Federal Fiscal Court, the Federal Constitutional Court and the European Court of Human Rights.
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