Munich (dpa / lby) - The submission deadline for the property tax return has also been extended in Bavaria to January 31, 2023. "In this way we relieve our citizens, the economy and the tax consultants significantly. We have to take people with us," said Finance and Homeland Minister Albert Füracker (CSU) on Thursday on the decision of the federal states at the finance ministers' conference. The tax administration will continue to support the submission of the property tax return with its range of services.
According to the Ministry of Finance, up to and including October 12, 2022, around 2.1 million property tax returns were submitted throughout Bavaria (electronically and on paper). This corresponds to around 32.5 percent of the property tax returns to be submitted. The proportion of electronically submitted property tax returns in Bavaria is currently more than 76 percent.
From 2025, a new property tax calculation will apply. To do this, almost 36 million properties in Germany have to be revalued. This is done on the basis of information that all owners must submit - the tax authorities have been receiving the data since July 1st. The deadline for submissions was originally supposed to expire at the end of October.
The Bavarian state parliament passed the state's own property tax law in November last year. In contrast to the regulation in the federal law, the property tax in Bavaria is only calculated on the basis of the area of land and buildings and the use. The value of the land and real estate does not matter. A state opening clause enables Bavaria to act independently here. The Free State had previously spoken out vehemently against a model that takes the value of the land into account in the negotiations between the federal and state governments.
