Property tax: These test cases are currently underway – and why you should invoke them

The property tax is far from settled. Even if many assume it will after the rulings of the Federal Fiscal Court (BFH) in December 2025.

➡️ In fact, the legal dispute is now continuing on several levels.

• at the Federal Fiscal Court
• and at the Federal Constitutional Court

This is crucial for you as the owner: you can currently refer to several ongoing proceedings.

Property tax test case at the Federal Fiscal Court at a glance

At the Federal Fiscal Court numerous proceedings on property tax are currently pending.

You can find an official overview from the Federal Fiscal Court here: https://www.bundesfinanzhof.de/de/anhaengige-verfahren/im-fokus-grundsteuer/

These procedures concern:

• 1. the federal model (again)

Although the BFH has already confirmed the federal model, new lawsuits are pending – including from:

• Saxony
• North Rhine-Westphalia
• Brandenburg

This shows that The legal doubts are not over.

• 2. country models on the test bench

The federal states’ own models are now also before the BFH. Affected in particular are:

• Baden-Württemberg
• Bavaria
• Hesse
• Hamburg

This means that the entire property tax in Germany is up for judicial review.

Parallel: Constitutional complaints in Karlsruhe

In addition, the next step is already underway: the constitutional complaints to the Federal Constitutional Court. These are directed in particular against:

• blanket evaluation systems
• Lack of individual consideration
• Possible violations of the principle of equality

Important: Only now will a final decision be made as to whether the property tax is constitutional. So the last word has not yet been spoken.

Why these procedures are important for you

Many property owners are currently receiving mail from the tax office, local authority or court. With the request to withdraw their objection or appeal

➡️ You shouldn ‘t do that now. Because this is important for you:

• Proceedings continue
• New test cases are pending
• Constitutional complaints have been filed

If your decision becomes final, you can no longer benefit later.

How you can invoke the model proceedings

The decisive factor is now: You must actively refer to the ongoing proceedings. You can refer to the test cases. The aim is to stop your proceedings until the courts make a final decision.

The right legal document for exactly this step

PepperPapers has the right template for you so that you can implement this legally cleanly and completely:

• https://pepperpapers.de/produkt/grundsteuer-musterprozesse-ruhendes-verfahren-vorlage/

With this document you can:

• refer to all current model cases
• Secure deadlines and avoid mistakes

This is precisely the right strategic move at the moment.

Conclusion: property tax remains open

The current situation is clear:

• New model proceedings at the BFH
• Constitutional complaints to the Federal Constitutional Court
• No final decision

The property tax is still in court. And for you, this means: don’t give up now, but secure your rights.

You can find even more information on the current property tax test cases in the new YouTube video by attorney Patricia Lederer and in the PepperPapers news blog.