Millions of real estate owners in Germany still have to submit their property tax returns. They have until midnight on Tuesday to do this. The FDP demands goodwill for all latecomers - the German tax union rejects an extension of the deadline.
At the end of the deadline for submitting the property tax return, the FDP calls for generosity towards any latecomers. "In view of the fact that the documents are far from complete, we appeal to the federal states to also allow subsequent submissions and to deal accommodatingly with violations of deadlines," said the spokesman for financial policy, Markus Herbrand, to the editorial network Germany (RND). The deadline for submitting the documents ends at the end of Tuesday.
"The success of the constitutionally required property tax reform depends crucially on the contribution of the citizens, so cooperation and not the threat of punishment should be the order of the day," said Herbrand. Filling out the declarations is very complex. The FDP politician also appealed to the federal states and municipalities to maintain so-called revenue neutrality. They should not use the reform to push through "flat rate increases" in municipal assessment rates.
Meanwhile, the German Tax Union (DSTG) reiterated its rejection of another extension of the deadline. "I don't believe in extending the deadline again in general," said her boss Florian Köbler to the RND. In four months it won't be any easier to fill out.
The consumer portal “Finanztip” recommended clarifying in advance on the phone whether there was any chance of an extension of the deadline. Anyone who does not respond to a reminder must expect a surcharge for late payment, which the local tax office will determine, as a spokesman for Mecklenburg-Western Pomerania's Finance Minister Heiko Geue said. Under certain circumstances, according to "Finanztip", there is also a penalty of up to 25,000 euros. The fine means that the levy should be enforced. If the declaration is still not submitted, the tax office will make an estimate of the property tax value that will "very certainly" not be in favor of the property owner.
Shortly before the deadline, almost a third of the property tax returns were missing: According to the Federal Ministry of Finance, only 68.9 percent of the expected returns had been submitted by Sunday evening.
From 2025, the new property tax calculation will apply. The Federal Constitutional Court had demanded this, because the tax offices recently calculated the value of a property on the basis of completely outdated data, from 1935 in East Germany and from 1964 in West Germany. Almost 36 million properties now have to be revalued for the recalculation. The tax authorities need data from all owners, even if they only own an allotment. Usually it is about the land and living space, the type of building, years of construction and the so-called standard land value.
Property tax is one of the most important sources of income for municipalities. How much property tax the individual owners will actually have to pay from 2025 will remain open for a while. Because that depends crucially on the so-called assessment rates of the municipalities.
