Many people are currently struggling with the property tax return. You should definitely know a few stumbling blocks, such as how to determine the correct number of square meters or that you should definitely not miss the deadline.
A mistake that you should definitely avoid is an outdated standard land value (BRW). This is a central element of property tax in many federal states and can have a major impact on the amount of property tax you will have to pay from 2025.
The reform for the new property tax is complex – and this year it will require owners. You have to submit some data to the tax office. You have to be very precise and observe special deadlines. In our large guide you will find all the information you need to know in a compact form.
The BRW states how much a square meter of undeveloped land is worth at a certain location in Germany and is therefore an important tool for the valuation of real estate.
In many cases, the BRW is also important for the property tax declaration. This applies, for example, to all federal states that use the federal model for the calculation. Only in Bavaria and Hamburg does the BRW play no role in the property tax return. In Hesse and Lower Saxony, on the other hand, the BRW is automatically taken into account by the tax authorities. Therefore, no information on the BRW is required for the property tax declaration in these two federal states.
For the property tax return, you must state the BRW as of January 1, 2022 in the following federal states:
When making the property tax return, make sure that you do not enter an outdated BRW, but the current one as of January 1st, 2022. In Germany, standard land values can be accessed via the standard land value information system.
However, the portal points out that official information is reserved for the respective state portals and locally responsible expert committees. For the federal states addressed, the following contact points are available from which you can obtain the current standard land values free of charge:
Software helpers such as WISO property tax or property tax declaration from Steuertipps.de will help you determine the correct standard land value. If necessary, the web app automatically calculates and enters the standard land value.
The property tax return must be submitted by October 31, 2022: With the “GrundsteuerErklärung” software from Steuertipps.de, you can master the task yourself in no time at all.
