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Chatty Guide to Real Estate Tax Obligations in Germany by Fun-Loving Friend
1. Who’s on the Hook for Real Estate Tax Declarations? With around 36 million real estate properties in Germany up for valuation, it's crucial for tax offices to get it right. Folks who were (former) owners of immovable property as of January 1, 2022, are required to file a real estate tax declaration.
2. What to Keep in Mind When Declaring? The initial deadline for submitting these declarations was October 31, 2022, though it's been extended to January 31, 2023. Brace yourself, because the submission process can only be done electronically via elster.de – no paper forms allowed. Be aware that if you don't have an Elster certificate yet, the authentication process might delay your submission.
3. When Do Fees Pile Up? As of now, only about half of the necessary real estate tax declarations have been submitted to the tax authorities. Places like Mecklenburg-Vorpommern have the lowest return rate of 40%. If you miss the deadline, late fees will kick in. They accumulate at 0.25% of the tax payment per month started, at least €25 per month, even if there's a later tax refund. Ignore the warnings at your peril, as tax authorities can impose fines of up to €25,000.
11 Federal States have agreed to send reminder letters with extended deadlines for missing declarations. Bavaria grants longer submission deadlines upon request and in justified individual cases. However, Hamburg hasn't announced its procedure yet for late submissions. Missing an even extended deadline can lead to tax offices estimating your property value, which might result in an unnecessary high real estate tax burden from the assessment year 2025.
4. When to Seek Legal Help? If you’ve already submitted your declaration, received a property value notice, and found errors, you can file a protest within the one-month deadline, free of charge. No need to provide a detailed argument initially.
5. Can You Hop on the Class Action Bandwagon? Critics are challenging the complex data submission process through model lawsuits. The Federation of Taxpayers, together with the Association of Home & Grund, are planning to initiate model proceedings against the valuation for the real estate value determinations. However, a financial court case number isn't available yet, and it's uncertain when similarly affected individuals can rely on it.
1. In some cases, Bavaria allows for extended submission deadlines for real-estate tax declarations, even in justified individual cases.
2. By 2025, properties with unsubmitted tax declarations may incur unnecessary high real-estate tax burdens due to tax offices estimating their property value.
3. 11 federal states have agreed to send reminder letters with extended deadlines for missing declarations, but Hamburg has not yet announced its procedure for late submissions.
4. If errors are found in the property value notice after submitting the real-estate tax declaration, a protest can be filed within one month, free of charge.
5. Critics are considering model lawsuits against the complex data submission process and the valuation for real-estate value determinations, although a financial court case number isn't available yet, and its impact on similarly affected individuals is uncertain.
