On the one hand, the proposed method of calculation of Grundsteuer is logical. Because all the data relates and depends upon each other. On the other hand, there are a number of problems with it.

First, the value of land in East Germany depends on data from 1935. And on data from 1964 in the West. In addition, the importance of several areas in Germany changes in terms of real estate.

Secondly, the new process will involve a huge and full-time labor force. The mayor of Düsseldorf in Nord Rhine Westphalia objects to the move. And says the land tax should depend upon the value of the land alone. And the method is a plot to create jobs for employees in the tax system. According to an estimation the renewal of tax value requires at least 2,500 new full-time employees. And from the moment the law comes into action, it might take longer than two years until new prices implementation.

Many in real estate in Germany is almost certain that the law will pass by the summer, even though the arguments on the issue will not cease to exist. But if the law does not pass, there is a danger that the land tax will stop to exist, which will seriously damage the municipalities in Germany. The move will require a lot of effort and time, but it is likely that it will lay the foundation on which the land tax in Germany will now be calculated.