After the deadline, there will probably be a reminder in the first quarter of 2023. However, this is not an extension of the deadline. After the reminder at the latest, missed declarations should therefore be made up for without delay. Failure to do so could result in late surcharges and an estimate of the property tax value by the tax office. Because time is short for the implementation of the reform, a further extension of the deadline is not possible.
So far, about 61 percent of the returns for property tax B have been received nationwide.
Owners of agricultural and forestry property (property tax A) still have a little time to submit their returns. Tax offices are not expected to issue reminders until the second quarter of 2023. Submission by March 31, 2023 is therefore sufficient for property tax A. However, the declarations can also be submitted now.
Those who have already submitted their returns will receive the property tax value and property tax measurement notice as soon as the tax office has processed the return. The processing and mailing of notices will continue until 2024, with the new property tax taking effect in 2025.
A wealth of information on the subject of "property tax" and answers to the most frequently asked questions (FAQ) can be found on the central website www.grundsteuer-bw.de. Support services for submitting the declaration can also be found there - such as completion aids, explanatory videos and sample cases.
The relevant tax offices can also be contacted for individual questions on the property tax return. However, they are not allowed to provide tax advice. Under the Tax Advice Act, this is reserved exclusively for representatives of the tax advisory professions.