Property tax return; submission

In order to be able to determine the new calculation bases for property tax in Bavaria, all owners of real estate and agricultural and forestry businesses must submit a property tax return by January 31, 2023 .

Description

Property tax is an object tax, i.e., property tax must be paid for every plot of land and every agricultural and forestry business as defined in the Valuation Act in Germany.

The property tax has been reformed. Until 2024, the property tax is still calculated according to the standard values; from 2025, it will then be calculated according to the new calculation bases, the equivalent amounts or the property tax values. A value-independent area model will be implemented for land in Bavaria.

The fiscal administration of the Free State of Bavaria must determine the land tax equivalent amounts for land and the land tax value for farms and forestry operations as of the key date of January 1, 2022 (main determination date).

In order to be able to determine the new bases for calculating property tax, all owners (key date: January 1, 2022) of real property (e.g., a single-family house, a condominium or a commercial property) and agricultural and forestry operations (including, for example, individual or several parcels of land used for agriculture and forestry) must submit a property tax return.

The tax office in whose district the real estate or the agricultural and forestry enterprise is located is responsible for the determination. If the real estate or the business extends over the districts of several tax offices, the declaration must be submitted to the tax office in whose district the most valuable part is located (location tax office).

For more information on the property tax reform in Bavaria, please visit the website of the Bavarian State Tax Office (see "Further links") and call the information hotline on Bavarian property tax at 089 / 30 70 00 77.

Prerequisites

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

  • Owners of real property in the Free State of Bavaria
  • Owners of an agricultural or forestry business in the Free State of Bavaria.
  • In the case of land in the Free State of Bavaria that is encumbered with a heritable building right: Persons entitled to heritable building rights with the cooperation of the owner of the land (heritable building obligors).
  • In the case of 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 the personal declaration obligation.

Procedure

You have three options to submit the declaration:

  • conveniently and easily electronically via ELSTER - your online tax office (see under "Online procedures")
  • as a gray PDF form exclusively for filling out on your PC and then printing out (see under "Forms")
  • as a green paper form to be filled out by hand (available in the tax offices as well as in the administrations of the cities and municipalities in Bavaria)

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

Note: It is not permissible 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 the cut-off date of January 1, 2022. The cities and municipalities will calculate the property tax on this basis using their own assessment rate and thus determine the amount of the tax from January 1, 2025.

Special notes

In the event of non-submission or late submission of the property tax return, a late surcharge may be imposed. The amount of the late surcharge depends to a large extent on the length of time the deadline is exceeded. If the return is not submitted, the tax office may also estimate the basis for taxation.

Deadlines

The property tax return for the principal assessment date of January 1, 2022, must be filed between July 1, 2022, and January 31, 2023 .

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: 22.11.2022

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