Property tax return; submission

In order to determine the new calculation basis for property tax in Bavaria from 2025, all owners of land and agricultural and forestry businesses had to submit a property tax return by April 30, 2023.

Description

Prerequisites

The following persons are obliged to submit a property tax return:

  • Owners of a property in the Free State of Bavaria
  • Owners of an agricultural or forestry business in the Free State of Bavaria
  • for properties in the Free State of Bavaria that are encumbered with a heritable building right: The holder of a heritable building right with the cooperation of the owner of the land (heritable building obligation)
  • for buildings on third-party land in the Free State of Bavaria: for the land, the owner of the land and for the buildings, the owner of the buildings.

The circumstances on January 1, 2022 are decisive for who must submit the declaration.

Procedure

You have three options for submitting the declaration:

  • conveniently and easily electronically via ELSTER - your online tax office (see "Online procedure")
  • as a gray PDF form exclusively for filling out on the PC and then printing out (see under "Forms")
  • as a green paper form for handwritten completion (available at the tax offices and the administrations of towns and municipalities in Bavaria)

A user account is required for electronically authenticated transmission via ELSTER. If this does not yet exist, you must register. This is free of charge and can take up to two weeks.

Note: It is not permitted to submit the property tax return by e-mail. Please use the postal service or ELSTER to submit your declaration.

The new calculation bases will be determined by the tax offices as of January 1, 2022. The cities and municipalities will calculate the property tax using this basis and their own assessment rate and thus determine the amount of tax from January 1, 2025.

Special notes

Reminder letters are currently being sent out. Information on this can be found at www.grundsteuer.bayern.de (see under "Further links" - "Property tax reform in Bavaria").

Deadlines

The property tax return for the main assessment date of January 1, 2022 was to be submitted between July 1, 2022 and April 30, 2023 . As the deadline fell on a Sunday, the deadline ended at the end of the next working day, i.e. at the end of May 2, 2023.

Those who have not yet submitted their property tax return must do so as soon as possible!
Even if the deadline has already passed, there is still an obligation to submit the property tax return.

If the property tax return is not submitted or is submitted late, a late submission surcharge may be imposed. The amount of the late surcharge depends largely on how long the deadline was exceeded. If the return is not submitted, the tax office can also estimate the taxable amount.

Forms

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Fees

  • none

Links to more information

Status:28.12.2023

Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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