Property tax reform: New obligation for property owners from 2025!

Property tax reform: New obligation for property owners from 2025!

The State Office for Taxes Rhineland-Palatinate recently informed about the obligation to report for changes to land, which came into force from January 1, 2022. This regulation is part of the comprehensive property tax reform and forces property owners to share numerous significant changes to their real estate. This includes, among other things, initial buildings, extensions, conversions and core renovations as well as changes to the type of use, such as the conversion of arable land into building land. The notification to the responsible tax office has been given since January 1, 2023 by the electronic transmission of a declaration of property tax, which is also referred to as a declaration of determination. A detailed click of the click for the creation of this declaration is available on the website of the state office: www.lfst.rlf.de .

If owners make changes to their property, a message about the Elster portal is required. According to the regulations of the property tax reform, this electronic display must be carried out in certain deadlines. For changes that occurred in the years 2022 or 2023, a deadline applies until December 31, 2024. For changes that were made in 2024, these must be displayed by March 31, 2025. In the case of land that are exempt from property tax, changes must be reported within three months if they occur up to and including 2024.

notification obligations and exceptions

The not only extends to structural changes, but also to the change in uses. This includes the change from residential to business purposes or vice versa, the construction or demolition of buildings as well as the purchase or sale of property areas. It is noteworthy that changes to the ownership situation, such as those occurring during a sale, do not have to be displayed, since the tax office is already informed by the land registry offices. Thus, owners of land and companies in agriculture and forestry are only fulfilled of their obligation to report for relevant changes.

In addition, there are concrete deadlines within the individual federal states that can vary individually. While in Rhineland-Palatinate the deadline for the change indicator as part of the federal model on January 31 of the following year applies to most countries, countries such as Bavaria and Baden-Württemberg have special deadlines until March 31. For these exceptions, mein-grundeirwert.de point out that an extension of the deadline for February 2025 does not apply in many cases.

form and submission

The message is via a special form that is available as a fillable PDF or in paper form. Owners must enter various information, such as the date of change and the file number of the property tax notification. The location of the property must also be specified, with both the address and parcels accepted. In the case of several owners, it usually meets when a person shows the changes. These new regulations not only affect the way changes are displayed, but also the type of calculation of the property tax measurement amount, which can also be influenced by the changes.