AfD on finance and taxes

The AfD wants to abolish the Grundsteuer (property tax) in the long term. In its view, the new property tax model has increased the burden on tenants and owner-occupiers and creates heavy administrative costs. Young families would pay no real estate transfer tax on their first home purchase.

Homeowners pay property tax every year. Renters pay it through their extra costs. The AfD wants to get rid of this tax. It says the new rules are too costly and complex. Young families should pay less tax on their first home.

The program criticizes the new model for factoring in land value, rent trends and construction year, and for reassessing 35 million properties every seven years. It cites 500 million euros in nationwide implementation costs for the government. In Hamburg, it says, the tax brings in 255 euros per resident per year. In addition, young families buying their first apartment or house would be exempt from the real estate transfer tax.

The AfD wants to cut Hamburg's trade tax multiplier in a measured way. It notes that at 470, Hamburg has the highest burden compared with other states, and it wants to boost growth through tax cuts.

Companies in Hamburg pay a local business tax. The AfD thinks this tax is too high. It wants to lower it a bit. This should help the economy grow. But only if the city can afford it.

According to the program, Hamburg's trade tax multiplier of 470 is the highest burden nationwide compared with the average in other states. The cut is meant to be moderate. Tax cuts to stimulate growth should be a priority as far as the fiscal situation permits.

The AfD wants to disclose and reduce Hamburg's debt, allow no special off-budget funds, and stop spending on what it calls political experiments. Politicians and agency heads should also be personally liable for misusing public funds, and grants to activists in NGOs should be cut.

Hamburg has a lot of debt. The AfD wants to lower it. There should be no side budgets. Politicians who waste money should pay for it themselves. Groups of political activists should get less money.

The program puts Hamburg's official debt at about 33.5 billion euros and names COVID policy and immigration as drivers. There should be no special funds or other budget shifting, and citizens should get transparency about the debt. Tax evasion and fraud should be punished severely; the AfD backs inquiry committees on Cum-Ex and the Elbtower. Personal liability for budget misconduct by politicians and agency heads should be introduced, and grants to political activists in NGOs reduced.

The AfD wants to scrap a number of small excise and local taxes, including those on sparkling wine, coffee, entertainment, hunting and second homes, and above all the beer tax. It considers them costly to administer and insignificant for the budget.

There are many small taxes. For example on sparkling wine, coffee and beer. The AfD wants to get rid of them. It says they cause a lot of work. But they bring in little money.

The taxes to be scrapped are those on sparkling wine, coffee, entertainment, liquor licenses, hunting and fishing, and second homes. The program singles out the beer tax, which it calls medieval; a crate of 20 half-liter bottles carries 0.94 euros in tax. The reasoning is high administrative cost and low revenue.