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Property tax reform

One thing is certain: beginning with next year, the property tax reform will mean a considerably higher administrative burden for property owners. Particularly in the case of established property structures, it is only possible to compile and transmit data at short notice to a limited extent. We advise you to deal with the issue now in order to be optimally prepared. Because at the latest when the tax office requests you to submit the property tax return(s), you need to become active as a property owner.

Once you have been notified of the demand letter by the tax office, you have one month to compile alle the information and documents and submit your property tax return to the responsible tax office. If you miss the deadline, you run the risk of having to pay late surcharges. To avoid exactly that, we would like to offer you our support.

In just a few steps, we will collaboratively prepare your property tax return(s). For this purpose, we offer a modern digital tool which guarantees a fast and convenient data exchange through intelligent assistance and useful tips. This ensures that your declaration(s) are received by the tax office in full, on time and, above all, checked by specialists.

For more information or to receive a quote, please contact us directly at grundsteuer@gamapa.de or use the following contact form:

    Information on data processing can be found in our Data Protection

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    What exactly is the property tax reform about?

    In April 2018, the German Federal Constitutional Court declared the current property tax calculation as unconstitutional. The reason for this was the value distortions resulting from the completely outdated data basis. However, the property tax reform is not supposed to lead to higher property tax revenuas, which the municipalities are supposed to counteract by adjusting the municipal assessment rates.

    Now all properties are to be revalued as of the assessment date of 1 January 2022. Thereafter, a revaluation will take place every seven years. Until now, property tax has been calculated on the basis of standard values, which were last determindet in 1964 and have been updated since then. The Real Estate Tax Reform Act provides for a reassessment of the real estate tax on the basis of the new real estate tax values as of 1 January 2025.

    The property tax is calculated on the basis of the property tax value depending on the respective type of property. For this purpose, the German federal goverment has developed its own model for recalculation, which will be adopted by most of the German federal states. However, as a result of the so-called federal states opening clause, some federal states will fall back on a regulation that deviates from the federal model, which complicates the clarity of the determination procedures.

    GANTEFÜHRER Wirtschaftsprüfer, Steuerberater, Anwälte