Anyone who owns property in Schleswig-Holstein can use the new transparency register to find out how high the property tax is likely to be from 2025 if the local authority keeps its promise to set the new assessment rate in such a way that tax revenue does not increase.

After a test case on the constitutionality of the new property tax in Lower Saxony is pending before the Lower Saxony Fiscal Court, the State Tax Office has ordered the suspension of the corresponding objection proceedings.

The tax bonus for handyman services is only available if an invoice has already been issued and the service has been provided, which is why advance payments in the previous year are generally not recognized by the tax office.

The expenses for the renovation of a house contaminated with harmful substances can be deductible as an extraordinary expense, but this only applies in the case of demolition and new construction if this was unavoidable.

Shortly after the draft bill, the government draft for the Annual Tax Act 2024 is already available.

Because the federal model for property tax does not provide for the possibility of proving a significantly lower market value, the Federal Fiscal Court has granted the suspension of enforcement of the property tax assessment notice in two cases.

Because the federal model for property tax does not provide for the possibility of proving a significantly lower market value, the Federal Fiscal Court has granted the suspension of enforcement of the property tax assessment notice in two cases.

The reversal of the investment deduction for a now tax-exempt photovoltaic system is in any case legal for the time being.

A business lease is not detrimental to the reduction if the main business assets are leased out and consist exclusively of own real estate.

The Growth Opportunities Act was passed and came into force after a delay and with a significantly reduced scope.