The various property tax models of the individual federal states differ significantly in the scope of the data required for the assessment declaration.

A total of seven states have opted for deviations from the federal regulations in the property tax reform.

The federal model for property tax reform takes into account a lot of data for determining the tax base.

This year, all property owners must submit a declaration of assessment so that the tax office can calculate the assessment basis for the new property tax.

In 2018, the Federal Constitutional Court ruled that the property tax in its current form was unconstitutional and demanded a new regulation in line with the constitution, which will take effect from 2025.

The tax authorities have issued equity measures for housing companies on a generous examination of the conditions for an extended reduction for the housing of war refugees.

The traffic light coalition has passed another relief package that also includes a tax rebate of 300 euros for employees and the self-employed.

Even if the calculations of a structural engineer are necessary for the execution of a craftsman service, the work of the structural engineer itself is not tax-privileged as a craftsman service.

Renting out individual rooms for a few days a year does not change the exemption from taxation of a speculative gain due to exclusive self-use of the property.

The compensation of tenants after the purchase of a property in order to be able to carry out renovation work more quickly can lead to acquisition costs that are close to production.