There is a small ambiguity in the article:

> in January 2025, the German state of Baden-Württemberg implemented a new LVT

More exact: On 4 November 2020, a law was enacted in the state of Baden-Württemberg which shall apply for the first time to real estate tax for the calendar year 2025 and constitutes a form of LVT.

The text of the law can be found here (in German): https://www.landesrecht-bw.de/bsbw/document/jlr-NNLBW00007EB...

Some brief information on the Web-site of the State of Baden-Württemberg (in German): https://fm.baden-wuerttemberg.de/de/service/presse-und-oeffe...