Property tax: tax returns are slow in coming

In 2019, the reform of the property tax was decided. The new regulation is to be implemented by the end of 2024 and applied from 2025. Since the beginning of July and until the end of October 2022, citizens with real estate property must report the required data to their tax office. Many still have problems with this. Some tips:

The reform had become necessary because the Federal Constitutional Court declared the previous practice unconstitutional. A total of around 36 million properties in Germany have to be revalued. Taxpayers are to transmit the data to their tax office online via the Elster internet portal; PDF forms are available as an alternative. This is not as easy for everyone as initially thought. Associations and organisations are therefore already calling for an extension of the submission deadline.

The most important information: The tax offices have built in several security levels so that the data can be transmitted securely. Before things actually get started, registration must take place at elster.de. There are step-by-step instructions there, with which initially only a certificate file is requested. The individual access code to this file is then sent by post. This can take up to two weeks. With the code, the personal certificate file with the extension .pfx can be loaded onto one's own computer. This security measure guarantees that the data entered really comes from the registered taxpayer.

For registration, the eleven-digit tax identification number is needed, as well as the tax number of the last property tax assessment notice. You will find information on the parcel, land parcel and the area of the property in square metres in the land register. Information on the living and usable space can be found in the construction documents. The standard land value does not have to be stated in all federal states. Internet addresses are given for each federal state at www.bodenrichtwerte-boris.de/borisde/grundsteueranwendungen.html where the standard land value can be found.

When entering data in elster.de, the information can be saved in between and continued later. Error messages inform you if any information is still missing. Depending on the type of property, several forms must be filled out.

(Photo: © online form, tax offices)