Wiedereinführung der Vermögensteuer

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Abstract The reintroduction of property tax is periodically subject to controversial discussions in Germany that do not always reflect the effects on companies as well as the constitutional restrictions legislator is subject to. The author describes the consequences of such tax for family enterprises. These enterprises, he understands as specific type of company that would be burdened in particular, if legislator decided to reintroduce property tax. The author shows that a property tax can only be compatible with constitutional requirements and fundamental rights, provided that it does not affect the liquidity of enterprises. Also, the "ability to pay"-principle requires restraint of legislator. Finally, the author sets out that only a transfer of business assets into foreign jurisdictions may under certain circumstances prove as responding option for family enterprises.

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