The bill, authored by Minister of the Interior Taina Bofferding, housing minister Henri Kox and finance minister Yuriko Backes, did not do justice to the legal complexity of the matter, according to the Council of State.
Background: Property tax reform: ‘The goal is to create more equality and mobilise more housing space’The text mixes elements from the administrative procedure and traditional tax rules, leading to legal uncertainties. In some parts, the project did not take into account requirements for clarity and accessibility, as required by the constitution.
One of the formal objections concerned the definition of land when applied to land tax and mobilisation tax. The Council of State said it could see no reason where there should be differentiation between land in urban zones and green zones.
The Ministry of the Interior seeks to reform property tax, introducing a mobilisation tax for built-up land and also placing a tax on empty properties.
The project has already drawn criticism from young members of the Greens and the DP for not providing sufficient amendments - a position which was echoed by the Chamber of Employees.
The municipal syndicate Syvicol has, among other things, expressed regret that any revenue from the new mobilisation tax is not likely to be awarded to the municipalities’ coffers.
Read also: CSL criticises planned real estate tax reform for lacking ambition Read also: Municipality unveils Tiny House project aimed at young adultsRead also: Taina Bofferding unveils new recommendations for ‘Tiny Houses’
