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New property tax rule is coming: the new tax return is due from July

2022-06-30T10:28:27.544Z


New property tax rule is coming: the new tax return is due from July Created: 06/30/2022, 12:19 p.m By: Felix Busjaeger New property tax: As early as July 2022, owners and property owners will have a number of obligations. (Iconic image) © David Inderlied/Imago It starts on July 1st: The property tax will be recalculated and owners will have to file a tax return for the 2022 property tax refor


New property tax rule is coming: the new tax return is due from July

Created: 06/30/2022, 12:19 p.m

By: Felix Busjaeger

New property tax: As early as July 2022, owners and property owners will have a number of obligations.

(Iconic image) © David Inderlied/Imago

It starts on July 1st: The property tax will be recalculated and owners will have to file a tax return for the 2022 property tax reform.

Berlin – The new property tax 2022 is coming and owners in Germany who own houses, land or building space will have to work with the tax authorities in the coming months.

Because from 2025, the tax will be levied according to a new rule.

The constitutional court in Karlsruhe overturned the old calculation basis in 2018 and initiated the reform of the property tax.

A total of almost 36 million properties have to be revalued - the task is daunting and sometimes requires some research work by the homeowner.

Property tax: New rule is due from 2025 - owners must make a declaration of determination

Consumer advocates and experts warned months ago of the mammoth task that homeowners will have to tackle in the coming weeks: for the recalculation of property tax 2022, they will have to collect numerous documents from July 1st.

Depending on the federal state, the scope varies dramatically: the states can deviate from the federal model when calculating and use their own model for the reform of the property tax.

kreiszeitung.de has compiled an overview of all property tax models.

However, the deadline for property tax has been set: Owners must submit the additional tax return to the authorities by October 31.

Sometimes hurry is required, because not all data for the reassessment of the property tax 2022 is easy to obtain and some research work is required.

But why is there a new property tax rule now?

In 2018, the Federal Constitutional Court declared that the original calculation of property tax was unconstitutional.

Because the basis for the amount of property tax were outdated unit values, some of which date from the 1930s.

Property tax reform 2022: Tax return should be submitted to Elster

The reform of the property tax was therefore decided in 2019.

Anyone who owns property in Germany must now submit a separate tax return.

The new property tax rule states that in most cases these must be submitted via the Elster portal.

Some countries even stipulate that the property tax declaration should only be submitted via “Mein Elster”.

Corresponding digital forms for property tax 2022 will be made available for this purpose.

Property tax 2022: Which dates are due for the property tax return

Which data is required in the tax return for property tax differs due to the country models.

If landowners submit their second tax return via Elster, data such as field number, year of construction, living space and standard land value are due.

Depending on the federal state, more or less information may be required.

In Bavaria, for example, only the area of ​​land and buildings and use count.

Other data such as property value, location or age are irrelevant.

Bavaria is currently the only federal state that also allows the submission of tax returns for property tax in paper form.

Appropriate forms for property tax are available in individual tax offices.

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However, owners in Germany will probably not find out how high the new property tax will be in 2022 until 2025.

This is because the recalculated property tax value is only one component of the calculation - even after the property tax reform.

Municipalities have the opportunity to adjust their assessment rates and thus determine how much money homeowners will have to pay for property tax from 2025.

New Property Tax Rule: Tax return forms – this data must be submitted

Because the submission deadline for the tax return for the new property tax starts in July, some owners are already preparing the so-called assessment declaration.

As stated on the 

grundsteuer.de

 website, forms and instructions for completing the declaration for determining the property tax value were already published on December 1, 2021.

Under the reference number BStBl.

I 2021, 2391 ff. these can be viewed in the Federal Tax Gazette.

From July, the forms for property tax should also be available via Elster.

However, since some federal states deviate from the federal model, caution is advised: the different models of the federal states require specific documents for the property tax 2022.

These documents are required for the property tax return at Elster

Elster user account

certificate file

File number

land register information

Specific information depending on the country model

But what exactly is property tax?

Property tax is a tax that is levied on property in Germany.

In addition to developed land, this also includes agricultural or forestry land.

Property tax is paid to the municipality once a year.

Due to the reform of the property tax 2022, the amount of the taxes is now changing.

For apartment owners, it is usually a few hundred euros a year, for owners of larger apartment buildings it can also be four-digit amounts.

The income represents an important source of income for municipalities and is used, among other things, to finance schools and day-care centers.

Determination declaration for property tax: new rule requires the cooperation of owners

Anyone who has to submit a tax return for property tax 2022 sometimes wonders where to find some of the data.

For example, the standard land value must be specified as of January 1, 2022 in all federal states that use the federal model.

There is also Baden-Württemberg.

In Hesse and Lower Saxony.

This value can be viewed on the relevant websites of the federal states.

Since a separate tax return must be submitted for each piece of property in Germany, the work for owners in the coming months can become enormous.

For homeowners who own several properties, it is therefore important to know which tax office is ultimately responsible for the property tax return.

The good news: Even if there are a few stumbling blocks with the new property tax rule, the question of responsibility is easy to answer: the tax office in whose district the property is located.

However, the assessment declaration for property tax is mandatory for almost all owners.

However, there are exceptions for charitable associations, for example

Source: merkur

All news articles on 2022-06-30

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