Previously, we wrote about “Property Tax Reform – Grundsteuerreform 2022” if you own property in Germany. To read more about the first article, click on the link above.
If you are a property owner and did not receive an assessment from the Finanzamt and are wondering what to do, we always recommend you speak with your German accountant. Here is some additional information we have collected from the Rheinland-Pfalz that may be helpful to you.
The following excerpts were taken from https://www.lfst-rlp.de/unsere-themen/grundsteuer/faq-grundsteuer
Is the assessment notice required for the declaration of assessment?
No. You do not need the assessment notices to create the declaration of assessment. Reason: The unit values are based on the value ratios as of January 1, 1964 and do not represent a contemporary assessment basis for determining property tax.
(If you can provide all the necessary information to your German accountant, they can prepare the declaration for you.)
What information is required for the declaration of determination?
Geospatial (property) and building data are required for the declaration of determination: As a rule, you will receive geospatial data in Rhineland-Palatinate with an information letter from the tax authorities. A filling-in aid (so-called master data sheet) is attached to this letter.
The master data sheet contains information as of January 1, 2022, e.g. E.g.:
– file number,
– plot number,
– location name,
– official area,
– standard land value.
You must determine the following data yourself:
– living/usable area,
– number of apartments,
– number of garages/underground parking spaces,
– year of construction.
In the case of developed properties that are not used for more than 80% of the living and usable area for residential purposes and are not detached or semi-detached houses or condominiums (e.g. commercial properties, part ownership), the so-called gross floor area must be determined and stated.
This information letter is scheduled to be sent out between May and July 2022.
Excluded from this time window are active agricultural and forestry operations, including leased lands (piece lands). Separate information letters will be sent here in August 2022.
(Since you may not have a case number since you don’t have a copy of the letter from the Finanzamt, your German Account should be able to help you obtain it.)
What applies to foreign owners?
Foreign owners who do not have a tax identification number or a tax number cannot register in ELSTER. Reason: For a simple registration in ELSTER, a domestic classification criterion, a signature card or the electronic identity card for clear identification is mandatory. We therefore recommend using the PDF forms that can be filled out online. You can find these at: www.fin-rlp.de/vordrucke.
If you still prefer electronic transmission via ELSTER, please contact the tax office in Neubrandenburg-RAB 2 for the purpose of assigning a tax number. Further information on this can be found on the following website:
www.elster.de ⇒ “Help”; ⇒ “Frequently asked questions about “My ELSTER” – FAQ”; ⇒ Help for registering foreign data transmitters and domestic authorities”).
Which tax office must the declaration of assessment be submitted to?
The responsible tax office is generally based on the location of your property and not on your possibly different place of residence.
If your property is not in Rhineland-Palatinate, you will find an overview of all the regulations of the federal states here: www.grundsteuerreform.de
(You can also call one of these offices to let them know you did not receive your assessment.)
More answers to your questions can be found at https://www.lfst-rlp.de/unsere-themen/grundsteuer/faq-grundsteuer