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Tax office warns: These are the most common mistakes when submitting property tax returns

2022-12-20T04:11:49.960Z


Tax office warns: These are the most common mistakes when submitting property tax returns Created: 2022-12-20 05:00 By: Thomas Steinhardt By January 31, 2023, owners of land and agricultural and forestry businesses must submit a property tax return to the responsible tax office. The Brucker office now warns of the most common mistakes that can be made. Fürstenfeldbruck – So that the declaratio


Tax office warns: These are the most common mistakes when submitting property tax returns

Created: 2022-12-20 05:00

By: Thomas Steinhardt

By January 31, 2023, owners of land and agricultural and forestry businesses must submit a property tax return to the responsible tax office.

The Brucker office now warns of the most common mistakes that can be made.

Fürstenfeldbruck – So that the declarations can be submitted easily, quickly and correctly, the most common mistakes that lead to property tax being too high and which can easily be avoided are listed below.

More details can be found in the help texts for submitting the declaration in Elster or in the instructions for completing the forms.

Further important information, explanatory videos and assistance are summarized at www.grundsteuer.bayern.de.

Note the allowance of 50 m² for garages


According to the area model, land will be taxed in Bavaria in the future.

symbol © mm archive

According to the tax office, citizens often fully declare the usable area of ​​their garage without taking into account the allowance of 50 m² provided for this purpose.

When specifying the usable area of ​​all garages belonging to the residential unit, the allowance of 50 m² provided for this must be taken into account in almost all cases.

such as

B. in a residential building with a garage or the underground parking space that belongs to the condominium.


In these cases, only the area that exceeds the allowance of 50 m² is to be entered as usable area.

If the total area of ​​all garages is e.g.

For example, if it is only 25 m², enter 0 m².

Outdoor parking spaces and carports generally do not have to be registered, according to the office

Check the allowance of 30 m² for outbuildings

Outbuildings that belong to a residential unit are often fully declared without taking into account the allowance of 30 m², explains the tax office.

Outbuildings that are of secondary importance (e.g. shed or garden shed) and are located close to the house or apartment to which they belong are only recognized if the building area is greater than 30 m².


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My space

Only the total area of ​​all outbuildings that exceeds the allowance of 30 m² is to be entered as usable area.

If the total usable area is not more than 30 m², then 0 m² should be entered, according to the office.

In the case of residential buildings, only the living space must be specified


Citizens often provide information on the usable area of ​​​​buildings that are used exclusively for residential purposes, although only the living area is to be specified, according to the tax office.

The calculation of the living space of a building used exclusively for residential purposes is based on the Living Space Ordinance.

According to this, accessory rooms (e.g. cellar rooms, laundry rooms, boiler rooms) do not belong to the living space and are therefore not to be counted as living space.

In a private house, they are neither living space nor usable space.

Of course, it is different with corresponding granny flats in the basement.

Here, the area of ​​this apartment is part of the living space.

In these cases, only the living space and no usable space is to be specified.


Correctly explain meadow orchards, meadow and forest plots


In the case of meadow orchards, meadow and forest plots, the distinction between property tax A (agricultural and forestry operations) and property tax B (properties of real estate) is decisive, according to the tax office.

An income value is still formed for property tax A, so that the classification should generally be more favorable.

The corresponding classification must always be checked on the basis of the individual case:

(

By the way: Everything from the region is now also available in our regular

FFB newsletter.)

Farming and forestry operations include: active and dormant agricultural, forestry, winegrowing, horticultural or fishing operations, one or more agricultural and forestry parcels that are leased, provided free of charge or unused and formerly agricultural and Farm buildings and farm buildings used for forestry purposes that are not otherwise used.

Areas used for agriculture and forestry (with the exception of farmsteads) do not belong to an agricultural and forestry operation if


- they are designated as building land in a development plan, immediate development is possible and development within the planning area has begun in neighboring areas or has already been carried out


or


- it is to be expected that within seven years it will be used for other purposes, e.g.

B. be used as building land, commercial land or industrial land.

If the areas cannot be assigned to an agricultural or forestry business, they are subject to property tax B. The residential building with a garden is always assigned to property tax B.



What to do if such a mistake was made in the property tax return?


The persons concerned must point out the error to the responsible tax office and transmit the correct facts.


First possibility: Haven't received a notification yet

a.

If the property tax return was submitted electronically via ELSTER:


A property tax return can be corrected via ELSTER by simply retransmitting it in full.

To do this, proceed as follows: The submitted property tax return is listed on the “My ELSTER” page under “My forms” under the “Forms submitted” tab.

The successfully transmitted information can be transferred to a new declaration, corrected and resubmitted via the "Actions" item.

b

.

If the property tax return was submitted in paper form:


The property tax simply has to be submitted again in the corrected version.

Second possibility: already received a decision

Within the objection period, an objection can be filed against the decision with reference to the error (e.g. electronically using ELSTER or in paper form), according to the tax office.

If, from the taxpayer's point of view, several notices are wrong (e.g. notices about the real estate tax equivalent amounts and the real estate tax base amount), separate legal remedies would have to be lodged against all notices.

Further information - in particular within what period an appeal must be lodged and to which authority it must be addressed - can be found in the instructions on legal remedies contained in the notifications.

If the error is not sent to the responsible tax office until after the appeal period has expired, the notices will be adjusted, at least for the future, if a correction is no longer possible under procedural law.

If the error is corrected in this way before January 1, 2025, the originally incorrect information will have no effect on the real estate tax to be paid.

You can find more current news from the district of Fürstenfeldbruck at Merkur.de/Fürstenfeldbruck.

Source: merkur

All news articles on 2022-12-20

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