New property tax 2022 what is coming to us

The Federation of Taxpayers explains how the calculation must be done and what to watch for when checking. How well this works, I don't know. Have not received anything yet. Furthermore, there is a sample objection there.

So I have already received all the notices and they were correct, checking that is basically not rocket science. However, that applies to the relative standard case.

However, in the case of the "special cases," it might not be about an incorrect notice at all, but rather that the tax office did not follow the information provided but classified the case differently!?

As haydee writes, there is a guide and in the end, you have to match the values in a few tables. That is really not rocket science and I guess it usually isn't about an incorrect notice, but about a deviation in the classification by the tax office from what the owner has entered.

One has to distinguish two things: Is it about "office errors," meaning obviously wrongly recorded figures or other mistakes in processing? Or is it about fundamental weaknesses in the design of the regulations? When people file an objection, they receive a rejection notice after a few days, which among other things states that it is a standardized procedure in which there are no possibilities to take the special circumstances of the individual case into account. And I think that this is where the leverage lies to question the constitutionality.

In my opinion, it is not appropriate for a constitutional state if the same facts are treated completely differently in two different legal areas. At the back of the property, there would still be space to build a larger single-family house. The property is 2,000 square meters in size, we have a floor area ratio of 0.2, so actually 400 square meters could be built. My parents' house has a floor area of just under 100 square meters, and "my" house has a floor area of 130 square meters. Thus, in principle, another house could be built, even with a floor area of 170 square meters. But that’s not possible because the continuously built-up district ends directly behind the current buildings (there are garages). The rest is open land, so-called "marketable non-building land," which the valuation committee prices at 15 EUR. For the tax office, however, every square meter is worth 420 EUR.

If I were to apply for a building permit for this area because the tax office assesses it as building land, the city planning office would respond that it does not matter how the tax office sees it. And if you inform the tax office that the planning authority sees it as non-building land, it will reply that it doesn’t care.

We are far from uniformity of the law here.

And then, in my case, there is also the fact that there apparently is no way to find out in advance how the tax office would process the inheritance case, because it is not allowed to provide advice, but only processes specific tax cases concretely. And since no one knows how the tax office would handle this, no tax advisor is of any use to me either. Even if one had made a leasehold contract, there would still only be one single tax number in the future, by the way. I wonder how institutional leaseholders want to divide the new property tax among their leaseholders...

Matthias

With us, the assessment amount has more than doubled. If the multiplier rate remains roughly the same, the property tax goes from €260 to €600 per year. However, we had already anticipated this because the BRW are quite high compared to the rest of the city.

For an aunt of my wife, who lives here in a village belonging to the city area, the assessment amount has fallen by about 20%.

Substance taxes are always really bad because they burden the thrifty people who think in terms of generations, while those who spend everything always laugh at us. If, on top of my already very high income tax burden, I eventually also have to pay the much higher property tax for the entire plot of land because the inheritance has occurred, and I possibly also have to pay inheritance tax on my self-built and paid-for house because it is counted as part of my parents' estate, I will have no choice but to sell the existing agricultural and forestry land, even though it was actually supposed to secure my income in old age. None of this paints a pleasant picture...

Substance taxes are always a big nuisance because they burden the thrifty people who think in generations, while those who spend everything always laugh at us.

That can be seen both ways. Consumers generate taxes through sales tax. Thrifty people do not. They would then have to be burdened by substance taxes. Additionally, wealth promotes more wealth. However, this is often not self-generated wealth, but the wealth of previous generations. The idea of levying a substance tax is therefore basically comprehensible. That is why inheritance tax is supposed to have more effect, which, however, would lead, for example, to companies having to be broken up in order to pay inheritance tax. Since everyone’s interests want to be satisfied, that naturally also does not work. So the intention is rather to gradually tap wealth taxes, which is extremely costly to determine and control.

From my point of view, we fail more because of the multitude of taxes and the exceptions to the exceptions.

If I have to pay the much higher property tax for the entire plot of land in addition to my already very high income tax burden when the inheritance case occurs, and possibly also pay inheritance tax on my self-built and paid-for house because it is counted as part of my parents’ inherited assets,

But that is also your own fault because you did not inform yourselves whether such a thing is even possible. Buildings on foreign land exist only in exceptional cases. For years, it was reported in the media that the protection of tenure for garage owners who built on foreign land during GDR times is expiring. That existed in GDR times, but not in the Federal Building Code. As far as I know, the only place where buildings on foreign land still exist is the allotment garden law.