For the new property tax, the tax office must revalue all properties in Baden-Württemberg as of January 1, 2022. Owners must submit a complete property tax return for this purpose. They are required to do so by law. The information letters sent to all private owners and the data bundled on this website provide support for submitting the declaration.
The deadline for submitting the declaration for real property (real property tax B) was January 31, 2023. For agricultural and forestry operations (real property tax A), the declaration had to be submitted by March 31, 2023.
Those who have not yet submitted their property tax return for property tax B are currently receiving a reminder letter from the tax office. The letter states a new deadline for submission, after which the grace period ends. If the return is still not submitted after the final deadline, the tax office can estimate the taxable amount for the property in question. In addition, it is at the discretion of the responsible tax office to impose a late surcharge if a declaration is submitted late or not at all. The reminder letters for property tax A will follow at a later date.
The property tax return must always be submitted electronically. This can be done, for example, via"My ELSTER". The program guides you through the declaration step by step. If incorrect entries are made, "My ELSTER" points this out directly. Assistance is provided by the ELSTER instructions for completing the declaration.
The declaration is based on the circumstances at the main assessment date of January 1, 2022. If a property was sold from 2022, the person who was the owner of the property on the cut-off date of January 1, 2022 must submit the declaration to the tax office. Further explanations are available in the flyer "Change of ownership of real estate after 01.01.2022".
If you already file other tax returns electronically, you can use your existing access data. Otherwise, we recommend that you register now via ELSTER. Please note that registration may take up to two weeks. It is also possible for you to submit the declaration for close relatives via your ELSTER access.
To assist with submitting the declaration in My ELSTER, we have created step-by-step instructions for you:
We have compiled an overview of the data usually required and where you can find it here.
Here we have described the most common case constellations for real property in supplementary filling-in aids:
- Important information for all - real estate assets
- Case 1 I am the sole owner of a single-family home
- Case 2 My wife/husband and I are the owners of a single-family house
- Case 3 My siblings and I have inherited a house
- Case 4 I am the sole owner of a condominium
- Case 5 My wife/husband and I are owners of a condominium with (underground) garage parking space
- Case 6 My wife/husband and I are owners of a terraced house
In addition, we have created a ELSTER-fill-in help for real property in video format. For more questions about declaring your real property, see Questions and Answers about Real Property Tax B.
Here, we have described the most common case constellations for the operation of agriculture and forestry in supplementary filling-in aids:
Please note: The information letters for your agricultural and forestry business will be sent out at a later date.
- Important information for all - agriculture and forestry operations
- Case 1: I own a meadow orchard
- Case 2: My siblings and I have inherited a meadow orchard
- Case 3: I own a parcel with several uses and a forest parcel
- Case 4: I own a parcel of land with vegetables and cereals
- Case 5: I own a vineyard plot
- Case 6: I own 2 parcels with vegetable production
- Case 7: My agricultural and forestry parcel is located in a land consolidation area
- Case 8: My husband/wife and I own a farm with a farmstead
- Example 1: This is how I separate my residential part from my agricultural and forestry business using the residential withdrawal for income tax purposes!
- Example 2: How to separate my residential part from my agricultural and forestry business using the geoportal for agricultural and forestry parcels!
In addition, we have created a ELSTER-completion guide for the agricultural and forestry business in video format. For more questions about declaring your agricultural and forestry property, see Questions and Answers about Property Tax A.
ELSTER stands for electronic tax return. With this procedure, you submit your tax return to the tax office via the Internet. You can also find more information at www.elster.de.
In exceptional cases - for example, if someone does not have a computer or Internet access - the return can be submitted in writing and signed on paper. An official form must be used for this purpose. A corresponding form can be picked up at the local tax office. Alternatively, it is also possible to ask relatives for help in submitting the declaration and to submit the declaration via their ELSTER access. What is not sufficient is to write the data on a simple sheet of paper, for example, or to return the info letter. In such cases, the declaration will be deemed not to have been submitted and a reminder will follow.
To register with My ELSTER, you will need your tax identification number. If you have not previously been registered for tax purposes in Germany and therefore do not have a tax identification number, you will need to register for tax purposes for the first time.
In cases without a tax account for foreign owners with property/s in Germany (e.g. vacation home), a central responsibility for assigning a domestic order criterion arises at the:
Neubrandenburg-RAB Tax Office
Neustrelitzer Straße 120
17033 Neubrandenburg
Phone:
E-mail poststelle@finanzamt-neubrandenburg.de
Important for the declaration submission and the required data is the distinction between real property (real property tax B) and agriculture and forestry (real property tax A):
- Real property includes all land that is not part of an agricultural or forestry operation (e.g., building land, residential or
commercial property, residential or partial ownership, heritable building rights). This also includes, as before, recreational land and
weekend land.
- All land that can be used for agriculture and forestry and is unused, owner-occupied or leased out is included in the agricultural and forestry enterprise. This is also the case if, for example, it is a single leased field or a meadow orchard. Allotment gardens, i.e. allotment garden land and permanent allotment garden land within the meaning of the Federal Allotment Garden Act, are also subject to real estate tax A.
As a rule, you can find this out from your previous notice of assessed value if there have been no changes in use since then. Or you can simply wait for your information letter. There is only a significant change in the residential part of agricultural and forestry operations, which will be included in real property in the future.
Real property (real property tax B)
The land area and the standard land value are decisive for the real estate tax B. You can access these free of charge here.
Central standard land value information system in Baden-Württemberg
Only a few details are required for the modified land value model in Baden-Württemberg. As a rule, you will already have all the data you need to submit a complete declaration through the information letter and a query in the central standard ground value information system in Baden-Württemberg.
The standard land values are determined by the independent expert committees of the municipalities. If expert committees have not yet supplied the data after July 1, please check the site again at a later date. If you have any questions about this or about the determination of standard land values, please contact your local expert committee.
You will need the following data to submit your declarations of assessment:
- File number
- Reference: Information letter, notice of assessed value, notice of real estate tax
- Location of the land
- Reference: Information letter, purchase agreement, notice of assessed value, notice of real estate tax
- District / Parcel
- Reference: Information letter, central standard land value information system
- Area of the land plot
- Reference: central standard land value information system, extract from the land register subject to a fee
- Standard ground value
- Reference: central standard land value information system, local expert committee
- Share of parcel (in case of residential property or part ownership)*
- Reference: declaration of division, purchase contract
*Even in the case of a shared garage property, it is possible that the entire facility or a part of it (e.g. the garage forecourt) is divided into part ownership. In such a case, please enter your share in the affected parcel in the declaration.
Farming and forestry (real estate tax A)
For the real estate tax A, the type of use and the yield measurement number are important in addition to the area of the property. You can access a large part of the required information free of charge here.
Geoportal agricultural and forestry parcels for land tax purposes
You will need the following data to submit the assessment declaration:
- File number
- Reference: Information letter, notice of assessed value, property tax notice
- Location of the property
- Reference: Information letter, contract of sale, notice of standard value, notice of real property tax, land parcel certificate for which a fee is charged*
- Municipality / parcel / parcel number / land parcel
- Reference: Information letter, Geoportal land parcels used for agricultural and forestry purposes for the purposes of land tax, land parcel certificate subject to a fee*
- Area of the plot
- Reference: Geoportal land parcels used for agricultural and forestry purposes for property tax purposes, land parcel certificate subject to a fee*
- Type of use
- Reference: Use of the parcel in reality is decisive (ask tenant if necessary), detailed explanations in the ELSTER help for the corresponding field
- Yield measurement number, e.g. for arable land and grassland
- Reference: Geoportal land parcels used for agricultural and forestry purposes for property tax purposes, land parcel certificate with land estimation* for which a fee is charged
*Available from the local land surveying office
Answers to the most frequently asked questions about the property tax reform are provided in the FAQ. The tax chatbot and the tax offices can help with questions about filing returns.
In addition, a flyer with the most important information is available at local tax offices.