{"id":7996,"date":"2026-01-28T11:49:52","date_gmt":"2026-01-28T10:49:52","guid":{"rendered":"https:\/\/nrt.nrw\/?p=7996"},"modified":"2026-01-28T12:00:30","modified_gmt":"2026-01-28T11:00:30","slug":"grundsteuer-bundesmodell-verfassungskonform","status":"publish","type":"post","link":"https:\/\/nrt.nrw\/ru\/2026\/01\/28\/grundsteuer-bundesmodell-verfassungskonform\/","title":{"rendered":"Grundsteuer „Bundesmodell“ verfassungskonform"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

Der Bundesfinanzhof hatte sich auch mit den Vorschriften des Ertragswertverfahrens zu befassen, die nach dem sog. Bundesmodell in elf L\u00e4ndern f\u00fcr die Bewertung von Wohnungseigentum als Grundlage f\u00fcr die Berechnung der Grundsteuer ab dem 01.01.2025 herangezogen werden. Er h\u00e4lt diese f\u00fcr verfassungskonform. Weitere Themen: Freistellungsbescheinigungen f\u00fcr Bauleistungen, Bewertung von Tieren, Verlustnutzung trotz Anteils\u00fcbernahme<\/p>","protected":false},"author":9,"featured_media":7980,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-7996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mandantenbriefe"],"acf":[],"yoast_head":"\nGrundsteuer "Bundesmodell" verfassungskonform - NRT Beratungsverbund<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nrt.nrw\/ru\/2026\/01\/28\/grundsteuer-bundesmodell-verfassungskonform\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Grundsteuer "Bundesmodell" verfassungskonform - NRT Beratungsverbund\" \/>\n<meta property=\"og:description\" content=\"Der Bundesfinanzhof hatte sich auch mit den Vorschriften des Ertragswertverfahrens zu befassen, die nach dem sog. Bundesmodell in elf L\u00e4ndern f\u00fcr die Bewertung von Wohnungseigentum als Grundlage f\u00fcr die Berechnung der Grundsteuer ab dem 01.01.2025 herangezogen werden. Er h\u00e4lt diese f\u00fcr verfassungskonform. Weitere Themen: Freistellungsbescheinigungen f\u00fcr Bauleistungen, Bewertung von Tieren, Verlustnutzung trotz Anteils\u00fcbernahme\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nrt.nrw\/ru\/2026\/01\/28\/grundsteuer-bundesmodell-verfassungskonform\/\" \/>\n<meta property=\"og:site_name\" content=\"NRT Beratungsverbund\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-28T10:49:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-28T11:00:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nrt.nrw\/wp-content\/uploads\/2026\/01\/26_Mandantenbrief_Header_01_13.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1123\" \/>\n\t<meta property=\"og:image:height\" content=\"631\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Daniel Zdzanski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Daniel Zdzanski\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Grundsteuer \"Bundesmodell\" verfassungskonform - NRT Beratungsverbund","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/nrt.nrw\/ru\/2026\/01\/28\/grundsteuer-bundesmodell-verfassungskonform\/","og_locale":"ru_RU","og_type":"article","og_title":"Grundsteuer \"Bundesmodell\" verfassungskonform - NRT Beratungsverbund","og_description":"Der Bundesfinanzhof hatte sich auch mit den Vorschriften des Ertragswertverfahrens zu befassen, die nach dem sog. 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