ACCONSIS – Wirtschaftsprüfung, Steuerberatung, Rechtsberatung, Unternehmensberatung, Finanzierungsberatung

Further update 31/01/2023: In Bavaria, the deadline for submitting property tax returns is extended to the end of April.

In the Free State of Bavaria, property and land owners now have a further three months to submit their property tax returns. This was decided at short notice in the cabinet on 31.1.2023. With this deadline extension, the Free State wants to “give relief once again” – especially for the tax consulting professions. The new submission deadline ends on April 30, 2023.

Update 10/13/2022: Instead of at the end of October, they now have to submit the property tax return by the end of January 2023. This was decided by the finance ministers of the federal states.

What is the background to the new property tax? Well, the old familiar standard value as the assessment basis for the property tax paid by every land and property owner in Germany has had its day. It was ruled unconstitutional by the Federal Constitutional Court in 2018.

The legislature has now passed a new Property Tax Act, which contains the regulations on revaluation.

For this purpose, all land and property owners must file a tax return.

Read what to do, which deadlines apply and which questions need to be clarified.

In connection with the property tax reform, many property owners receive the property tax assessment notices from the tax office.

In Bavaria, in addition to the “notice of the property tax assessment amount”, a “notice of the property tax equivalent amounts” is also issued. In other federal states, the assessment procedure differs somewhat in some cases.

Now that we have received many questions as to whether the property tax assessment amount on the notice of the new property tax is to be paid monthly, quarterly or annually, we would like to set the record straight and have therefore summarized the most important points for you.