Ladies and gentlemen, dear clients,

It feels like everything has been done regarding the property tax reform. The tax declarations as of 01.01.2022 have been submitted, value assessments have been issued, appeals have been lodged and now we are waiting for the notices from the local authorities for the property tax to be paid from 2025.

However, your tax obligations may not have been fulfilled. Have there been any changes in your actual circumstances between 01.01.2022 and 31.12.2023? In other words, has there been a change in the area of your property, a change in the development status, a change in the type of use as well as the construction, completion, demolition or destruction of a building? Then you are obliged to notify the tax office. Here are a few specific examples:

Let's assume that you have reconstructed your single-family house into a two-family house in 2023. This reconstruction changes the nature of the property. For example, you are also obliged to notify us if a property previously used for agriculture and forestry becomes building land in 2022 (change in the type of use). If you increase the living space of your single-family house in 2024 by adding an extension, the area will change.

The tax office does not have to ask you to fulfil your notification obligation. As the owner of a property, you must independently fulfill your notification obligation in electronic form. If you fail to do so, or fail to do so in time, the tax office will impose late payment penalties.

The federal states have decided to extend the deadline, which has already expired, until 31.12.2024. As the authorities will be dealing intensively with property tax again at the end of the year, it is to be expected that the tax offices will react accordingly.

You don't want to be burdened with this duty of notification? Please contact us! We will be happy to prepare an offer for you.

Kind regards