Our courses: Expertise from industry leaders
E-learning course: Reform of property tax
Your lecturer

Teresa Gerke
Tax adviser
hsp
Course overview
Why this course?
The property tax reform is here. What do you need to bear in mind? In this course, Teresa and Paul guide you through the requirements for the new property tax.
Secure your competitive edge and further your professional development with the help of lecturers who are experts in their field.
Property tax reform – federal and state models
The calculation of property tax based on completely out-of-date data was declared unconstitutional – and property tax reform was approved. To implement this, the federal states can either adopt the federal model or go their own way. This course explains the different models and how they differ.
Description
The issue of property tax reform will be a key focus for most law firms. If clients come from different federal states, things can quickly become confusing. In this course, Teresa Gerke (BA in Business Administration and tax adviser) and Paul Liese (Managing Director of hsp) will explain, in a dialogue format, how the federal model and the state models are structured.
The following points will be covered:
- Measures for property tax reform
- Provisions of the federal model
- The ‘Länderöffnungsklausel’ and the differing models adopted by the individual federal states
This course is aimed at anyone who wishes to, or needs to, look into the implications of the property tax reform.
Course content
Introduction and the federal model
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Presentation and introduction
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Introduction to the federal model
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3 factors affecting property tax
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Adjustment of the tax assessment rate
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Key points in the federal model
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Data required in the federal model
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| Opening clause for regional models |
The country models
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Bavaria
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Baden-Württemberg
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Hamburg
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Saxony
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Hesse
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Lower Saxony
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| Saarland |






