Property tax 2022: Which rooms do not have to be specified

The property tax return contains, among other things, the square footage of all living and usable areas.

But not all rooms need to be considered.

Frankfurt – An important change awaits all homeowners and property owners: the property tax reform.

A new declaration of property value must be submitted for each property by the end of October 2022.

But anyone who submits their property tax return should know exactly what they are doing - especially when it comes to specifying the living and usable area.

Because the square meters have a significant influence on the amount of property tax.

Often the information in the purchase contract or the construction documents cannot be relied on, because not all rooms have to be specified in the property tax return.

All owners should therefore check exactly which living areas they have to enter, otherwise there is a risk of unnecessary payments.

Property tax 2022: what counts as living space and usable space?

The property tax return differs from state to state.

As a rule, however, the details of living and usable areas are an important point.

According to the living space ordinance of the Federal Ministry of Justice, the living space is the floor space of all rooms that belong exclusively to an apartment and serve the purpose of living, reports fr.de.

These include, for example:

• living room

• bedroom

• kitchen

• bath

• nursery

• Guest room

Conservatories and swimming pools must also be declared as living space in the property tax return, as must balconies, terraces or roof gardens.

On the other hand, all business premises are seen as usable space, i.e. areas that serve operational, public or other purposes and are not residential areas.

Some examples would be:

• offices

• salesrooms

• workshops

• law firms

The home office plays a special role.

Even if it looks like a business space or usable space to many at first glance, a study does not count as an office.

It is considered a private space and counts as living space in that sense.

Neither living nor usable space: You do not have to state these rooms for the property tax

But not all rooms and areas have to be entered in the property tax return.

Rooms that are considered neither as living nor as usable space do not have to be taken into account.

According to the regulation for calculating the living space, the following rooms are not taxed:

• basement rooms

• Storage rooms and basement replacement rooms outside the apartment

• laundry rooms

• floor spaces

• drying rooms

• boiler rooms

• garages

Attics are not included in living space.

The same applies to the floor space of stairwells.

If two levels are separated from each other by one or two steps, this counts as living space.

Three steps count as a staircase and can be deducted from the living space.

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All property owners must submit a property tax return by October 31, 2022.

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Property tax: Here you can save money

Some living and usable areas do not have to be specified with their full floor area.

Owners with an unheated conservatory may neglect half of the area in the property tax return.

There is also money to be saved with the sloping ceilings: unusable areas of the room with a height of up to one meter do not have to be specified as living space.

A sloping roof that limits the room height to one to two meters only has to be taxed at 50 percent.

The removal of columns or pillars standing in the room should also not be forgotten, because they also reduce the living space.

Although balconies and terraces count as living space, they can usually only be counted at 25 percent.

Since the property tax reform, there are also a number of things to consider when evaluating garden areas.

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