Die Verfassungsmassigkeit der Grundsteuerreform.: Eine freiheits- und gleichheitsrechtliche Analyse.

English summary: The Constitutionality of the Real Estate Tax Reform: The thesis examines the real estate tax reform following the BVerf G ruling of 10.04.2018 (1 Bv L 11/14) from a constitutional law perspective. The focus is on the evaluation of the federal property tax law from an equality and freedom perspective. It is elaborated that the valuation procedures largely meet constitutional requirements, the tax rate reductions and the so-called property tax C at the federal and state level...