The Taxpayers' Association and Haus & Grund want to use an expert opinion to prove the unconstitutionality of the new property tax in many federal states in several test cases.

Contrary to the opinion of the tax authorities, valuations in accordance with the Real Estate Value Ordinance are also suitable for determining the remaining useful life of a rental property.

The introduction of the zero tax rate for the supply of certain photovoltaic systems also has an impact on old systems, particularly when it comes to the removal of such systems or free transfers of value.

The tax authorities have published detailed regulations on VAT exemption for the supply of new photovoltaic systems from 2023.

The Federal Ministry of Finance has stipulated under which conditions and with which evidence a shorter depreciation period for buildings than the statutory period is possible.

The lavishly landscaped garden of a house used partly for business purposes is not automatically included pro rata in the profit from the business carried out in the house.

While the federal government has granted itself a generous deadline extension, the deadline for most property owners to submit their property tax return is January 31, 2023.

No interest on arrears can be charged on taxes for which an entitlement to interest-free deferral would have existed under the equity regulations during the coronavirus pandemic.

A tax exemption for many solar systems, changes to accruals and deferrals and other changes resulting from the Annual Tax Act already apply retroactively.

For real estate, there will be a higher depreciation rate in 2023, tax relief for smaller photovoltaic systems and changes to valuation law.