The tax authorities of the federal states and the federal governing administration, represented by the Totally free Point out of Thuringia, have set alongside one another the groundwork for the assets tax reform of 2025 and how you ought to carry on this 12 months as a property owner. You can come across out a lot more about the implementation of the property tax reform on the new internet site.
A separate declaration have to be submitted for every house. This applies to designed and undeveloped land, condominiums, and agricultural and forestry functions. The prospectus assumes 1 January 2022 as the reference day for the revaluation. The Earnings Agency will send an info letter in the coming months with the obligation to post the return.
Owing to a ruling by the Federal Constitutional Court docket in 2018, the properties will need to be revalued. The revaluation will get area from 2025, so a new property tax assessment will also implement.
References to the on the internet information and facts furnished by the Länder permit swift obtain to the polices applicable there, for case in point for the calculation of assets tax (federal model, federal product with deviations, condition product) or innovations for agricultural and forest attributes.
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