Dear Ladies and Gentlemen, Dear сlients,
The notifications on the property tax value as of 1.01.2022 have been completed and the notices have been received. Is your duty done with that? Far from it! As part of the property tax reform, a new obligation to report changes in actual circumstances after 1.01.2022 has been introduced, which we are pleased to inform you about.
According to § 228 Section. 2 of the Valuation Act, you have to notify the tax office of any changes that affect the amount of the property tax value, the type of property or the type of land. I.e. specifically, if there is a change in the area of your property, a change in the state of development, a change in the type of use, as well as the construction, completion, demolition or destruction of a building.
If these things change in a calendar year beginning in 2022, a report must be submitted by 31.01. (in the federal model) or 31.03. (Bavaria, Hamburg and Lower Saxony) of the following year.
Example:
Let’s assume that in 2023 you reconstruct your single-family house into a two-family house. This reconstruction changes the nature of the property: the tax office must be informed of the change in the actual circumstances by 31.01.2024.
Your obligation to notify also exists, for example, if a plot of land previously used for agriculture and forestry is converted into building land. This represents a change in the type of property and must be reported to the tax office by 31.01. of the following calendar year.
If you increase the living space of your single-family home in 2024 by adding an annex, the tax office must be informed by 31.01.2025.
It should be noted that the tax office does not have to ask you to fulfill your notification obligation. As the owner of a property, you must independently fulfill your notification obligation in electronic form. So far, no special format has been specified for this, i.e. you can send the notification, for example, via Elster as “sonstige Nachricht an das Finanzamt”. If you fail to do so, or fail to do so in time, the tax office will impose late payment penalties.
You don’t want to be burdened with this duty of notification? Please contact us! We will be happy to prepare an offer for you.
