Legal Differentiation of Property Tax in Krefeld: Administrative Court Finds Violation of Equal Treatment Principle
Ein Verwaltungsgericht stellte fest, dass die unterschiedlichen Grundsteuersätze von Krefeld für Wohn- und Gewerbeimmobilien einen Verstoß gegen den Gleichheitsgrundsatz darstellen. Die spezifischen Sätze wurden als rechtswidrig erklärt, besonders wegen der Belastung gemischt genutzter Objekte. Ein Steueranspruch von fast 3.000 Euro für 2025 wurde aufgehoben, doch die allgemeine Grundsteuersatzung bleibt in Kraft.
The recent decisions of the administrative court shed light on the structure of property tax collection in Krefeld. A clear legal problem regarding the different tax rates for residential and commercial properties is emerging. According to our analysis, the different rates set by the city for residential and non-commercial properties violate the fundamental principle of equality.
Specifically, the statute for setting these rates was declared invalid. The treatment of mixed-use properties was particularly critical, as the court argued that these objects were unduly burdened by the application of the higher commercial rate. Thus, the specific rates of 506% for residential purposes and 995% for non-commercial purposes were classified as unlawful.
As a direct consequence, the tax claim of the city of Krefeld was revised. The administrative court revoked a property tax claim of nearly 3,000 euros for the year 2025 against the city of Krefeld. However, it must be noted that although the entire statute for setting the rates was declared invalid, the general property tax statute remains in force.
For the stakeholders, this means a differentiation of the legal situation: While the specific statute has been questioned, an applicable regulatory framework still exists. We observe here a pattern where the detailed regulation is temporarily suspended, while the overarching legal basis remains in effect. The questions regarding a future, constitutionally sound structure remain open.