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With the Growth Opportunities Act, the legislator has decided to introduce e-invoicing from January 1, 2025. Germany is thus following the example of other EU member states and some third countries, which are also making e-invoicing the standard for invoicing in commercial transactions.

According to a letter from the Federal Ministry of Finance (BMF) dated 28.06.2024, the notification obligation pursuant to Section 146a (4) of the German Fiscal Code (AO) for the use or decommissioning of electronic recording systems will come into force from 01.01.2025.

You can find new information on property tax on the state website

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Notes on the upcoming 2025 property tax assessment

In light of current events, Oberfinanzdirektion Karlsruhe would like to point out that the tax offices at Baden-Württemberg are carrying out cash register inspections in accordance with Section 146 b AO.

Cases of forged income tax assessments have recently come to light in several federal states.

The storm with flooding on August 13, 2024 caused considerable damage in parts of Baden-Württemberg (particularly in the region Karlsruhe). Repairing this damage will lead to considerable financial burdens for many taxpayers, threatening their existence.

The Oberfinanzdirektion Karlsruhe currently warns of fraudulent messages sent by letters, text messages or e-mails by criminals in the name of the tax office, the Federal Central Tax Office (BZSt) or the tax investigation department.

The tax offices will begin estimating property tax A (agricultural and forestry assets) in the coming weeks.

Company event

The severe weather with flooding caused considerable damage in large parts of Baden-Württemberg between the end of May 2024 and the beginning of June 2024. Repairing this damage will lead to considerable financial burdens for many taxpayers.

Online criminals are currently trying to steal data with fake ELSTER emails and a fake online platform.
The CSBW and SITiF BW warn: Do not open these emails and do not click on any links on the scam page.

On 1 January 2024, a reorganization of the tax audit in the Baden-Württemberg tax offices is planned. The reason for this is that the business size classes will change nationwide on this date. This means that many businesses will be assigned to a different size category. Furthermore, a number of legislative changes were passed at the end of 2022 with the aim of carrying out external audits more quickly and in a more timely manner.

Currently, fraudsters are trying to obtain information from citizens via e-mail. They send e-mails with titles such as "Please update your company data" in the name of ELSTER. It is claimed that without updating the company data, penalties by the tax office are imminent. We expressly warn against responding to this scam e-mail or opening the links in the e-mail.

The grace period is expiring. The tax offices will send out the notice of assessment for property tax in the coming weeks. The addressees are all owners who have not yet submitted a declaration for property tax B.

As of January 1, 2023, the VAT rate is reduced to 0 percent for the supply of solar modules to the operator of a photovoltaic system, including the components essential to the operation of a photovoltaic system and the storage devices used to store the electricity generated by solar modules. Further, the application of the zero tax rate requires that the photovoltaic system be installed on or near private residences, apartments, and public and other buildings used for activities serving the public good (Section 12 (3) Sentence 1 of the Value Added Tax Act - UStG). This requirement is deemed to be met if the installed gross capacity of the photovoltaic system does not exceed or will not exceed 30 kW (peak) according to the market master data register.

Anyone who has not yet submitted their property tax return for property tax B will receive a reminder letter from the tax office from mid-June 2023. The letters will specify a new deadline for submission, after which the grace period will end.

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