Property Tax Reporting Requirements: Tips for Property Owners BR24

1. What happens in the event of non-delivery?

Owners in Bavaria are required to submit a so-called general decree of the Bavarian Tax Office. It explains who has what to report, when and in what form, and clearly indicates the legal consequences of failure to do so:

“In the event of failure to file or late filing of your property tax return, you can estimate the late fee. The amount of the late fee depends largely on the time of exceeding the deadline. complex, the tax office may also estimate the tax base. ”

If you talk to tax advisers, the tax authorities have put a lot of pressure on themselves and the taxpayers.

“The four-month period – from July to the end of October – is already very sporty. Especially since portals such as Elster or Bayern Atlas are still not active, ”says Raimund Mader, vice president of the Chamber of Tax Advisors in Munich. , and it relates to the overabundance of regular tax returns and applications for bridging aid during the Corona period.

Tax expert: Possible tacit extension of the deadline

It is quite possible that there will be a tacit extension from October as late payment penalties also keep the administration working. Therefore, it is best for taxpayers to deal with the matter now in order to be able to assess whether they need help at all, or whether they can cope with the requirements quickly and without complications.

If this is not the case, it is probably enough to prove later that, for example, you transferred the case to a tax advisor in good time. Of course, it remains unclear whether and how this will actually happen.

2. Who can help and how much does it cost?

As a rule, owners are addressed as taxpayers. However, as usual, they can hire legally authorized service providers for this work. But it sounds easier than it sounds in practice.

In any case, on the website of the Chamber of Tax Advisors, you can read that many law firms, due to overwork, no longer accept new mandates. On the other hand, BR24 has offers from tax advisers who offer to prepare and attach to a property tax return for a flat rate of 550 euros plus sales tax. Whether it is appropriate, cheap or outrageously expensive depends largely on the individual case.

The price of the consultation depends on the individual case

For Bavaria, and especially for Baden-Württemberg, such a price seems excessive in the case of a flat or a single-family house. – The declaration is so easy for us to submit that we prefer to save on this expense – comments such offers Sebastian Engelmann, spokesman for the Ministry of Finance of Baden-Württemberg.

The cost issue was clarified last week. The statutory fee for real estate tax reimbursement is provided for in the remuneration system of tax advisers. It is based on the effort and value of real estate and property. This is to avoid that property owners have to bear different consultancy costs depending on the federal state and also explode in future consultancy costs due to higher-value properties as they are linked to the value of the property. The calculation is still complicated, so it is worth looking at the amendment to § 24 of the Regulation on Tax Advisers Fees (StBVV).

But anyone who thinks that the handing over of a tax advisor can outsource the task is wrong, says Munich tax advisor Markus Arnold in a “Notebook” on Bayern 2. Customers would have to help and, for example, look for hall numbers. in order to provide accurate information. Tax advisers also take over any possible objection procedures or, if necessary, lawsuits after the tax settlement of their clients. But “not from customers who just keep coming and for whom their own explanations have failed,” says Arnold.

Members of homeowners’ associations can save money

If you are or will be a member of a homeowners’ association, you can get help with lower filling. The house, apartment and land owners association “Haus und Grund” Bavaria offers this service for 60 euros, for example, if members provide the necessary data. But this is often the main effort, and of course the question arises as to whether you can handle the rest yourself.

In any case, property management companies are not responsible. Anyone who owns a condominium can of course obtain the necessary information regarding the property from the administrator. If the administration asks for a special fee, it is advisable to request a (cheaper) list for all owners or insist on (free) individual inspection of the file.

However, since the property tax return does not relate to the community property but to the respective separate ownership units, condominium administrations are not liable under the WEA or the management agreement and cannot be required by resolution to process and transmit the finding . As per legal advice from the Residential Consumer Protection Association.

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