Spain and Brazil push global action to tax the super-rich and curb inequality

Germany technically has a wealth tax. However, it is supended since 1997, because the methods of how real estate wealth was calculated were outdated and thus considered unconsittutional.

Tax is not collected, but the supporting law has never been revoked.

https://de.wikipedia.org/wiki/Verm%C3%B6gensteuer_(Deutschla... (Sorry, no translation available)

Interestingly, the court order in question demanded that real estate should be taxed higher than the status quo - instead, the conservative government decided not to collect that tax at all any more.

Wikipedia claims that this decision was partly due to the max tax rate being at 53% at the time. Today, it has dropped to 42%, but for some strange reason, the wealth tax has never been reinstated.