Technical article
Property tax reform 2022 - act now!
As a landowner, you are required to submit the declaration for the determination of property tax values electronically to the responsible tax office by October 31, 2022!
As a result of the public notice in the Federal Tax Gazette dated March 30, 2022, owners and occupants of real property in the following 11 states will not be separately required to file the declarations of assessment:
- Berlin
- Brandenburg
- Bremen
- Mecklenburg-Western Pomerania
- North Rhine-Westphalia
- Rhineland-Palatinate
- Saarland
- Saxony
- Saxony-Anhalt
- Schleswig-Holstein
- Thuringia
In the other federal states, the owners have been or will be personally requested to file. What they all have in common is that the declaration of assessment must be submitted by 31.10.2022 via ELSTER must be submitted.
The newly determined property tax values will then be used as the basis for property tax from calendar year 2025.
Don't fall behind on property tax reform and avoid late fees. We will be happy to assist you in filing your assessment return.
Our expert in real estate matters: Svetlana Ryzhenko, partner, tax consultant and certified consultant for real estate taxation and real estate management (IFU / ISM gGmbH)26
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