Am Donnerstag hat das Bundesjustizministerium (BMJ) eine Änderung der nordwestdeutschen Höfeordnung (HöfeO) eingeleitet. Sie regelt das Vererben landwirtschaftlicher Betriebe in den Ländern Schleswig-Holstein, Niedersachsen, Nordrhein-Westfalen und Hamburg. Ziel der HöfeO ist es, die Betriebe als Einheit zu erhalten und im Erbfall eine Zersplitterung zu vermeiden. Der Reformbedarf ergibt sich aus einem Urteil des Bundesverfassungsgerichts (BvL 10/14 u. a.). Demnach ist die Nutzung des Einheitswerts für die Bemessung der Grundsteuer verfassungswidrig.
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