With the turn of the year, many changes come into force. There are new laws and rules mainly in tax law, state support and for dealing with energy. Property owners and tenants are affected.
Price brakes for gas, electricity and district heating are to provide relief for consumers. They come into effect from March 2023, but are retroactive to 1 January 2023. There is also retroactive relief for households that heat with heating oil, pellets or liquid gas.
The housing allowance will be increased significantly from 1 January 2023. It is to support about two million people instead of about 600,000 so far and amounts to an average of about 190 euros per month and household.
The nationwide, permanent 49-euro public transport ticket will follow the 9-euro ticket of summer 2022 in spring 2023.
Home insurance is likely to become expensive. The reason given is the flood disaster of 2021.
The EU representative action will enter into force on 25 June 2023 as an extension of the model declaratory action. With this new class action, associations can directly sue for damages or repayment claims for consumers.
With the Annual Tax Act, various tax changes were introduced for the new year: - From 2023, a maximum of 1,260 euros can be deducted via the home office allowance instead of the previous 600 euros. - An annual flat rate of 1,260 euros can be applied to a study if no other workplace is available. - Income from the operation of photovoltaic systems on single-family houses of up to 30 kW is tax-exempt, as are photovoltaic systems on apartment buildings or mixed-use buildings with a total output of up to 15 kW per residential and commercial unit. - The linear depreciation rate for residential buildings will be raised from two to three percent. This means that in future all buildings will in principle be depreciated over a period of 33 years. - The amendment to the Real Estate Valuation Act makes gratuitous transfers of real estate more expensive in the case of gifts or inheritances.
(Photo: © Gerd Altmann, Pixabay)
