Deadline for submitting the property tax return

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.

After not even half of all property tax assessment declarations had been submitted by the end of the original submission deadline on October 31, 2022, all federal states extended the deadline once by three months, i.e. until January 31, 2023. A few days before this deadline expired, around a third of the declarations were still missing, which is why Bavaria decided on its own to extend the deadline by a further three months to April 30, 2023. In all other federal states, however, the deadline has expired, although it is not yet clear how many declarations were submitted "at the last minute".

The only thing that is certain is that several million declarations of assessment are still outstanding and that all property owners who have missed the deadline may be subject to a late surcharge. As a rule, however, the tax offices will initially only remind taxpayers to submit their declarations and waive the imposition of a late surcharge if the declarations are submitted promptly. Meanwhile, the federal government has granted itself a generous deadline extension and will not submit many property tax returns for federal properties until the end of September 2023. However, this mainly affects properties that are exempt from property tax anyway. For taxable properties, on the other hand, the tax returns should be completed by the end of March.