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Property tax remission

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A waiver of real estate tax due to a reduction in income from developed real estate is not only possible in exceptional and temporary circumstances, but also, for example, in the event of weak rental demand or the inability to rent out the property due to the generally difficult economic situation.

The property tax waiver is dependent on the reduction in gross income (in the case of residential rental properties, the annual gross rent) and can only be applied for if the reduction in income exceeds 50%:

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A property tax waiver can only be considered if the landlord is not responsible for the reduction in income. In the case of a vacant apartment, the landlord must prove that he has made sustained and serious efforts to rent it out at a fair market rent.

For this purpose, it is necessary that the owner of the land must have tried to reach the circle of possible interested parties as widely as possible. In view of the widespread use of the Internet, it is usually necessary to advertise vacant properties via this medium – and also in the relevant search portals.

On the other hand, it is not sufficient to offer the information, for example, only on the homepage of the commissioned broker.

The application for remission of property tax

for 2018 must be submitted by March 31, 2019; in principle, the deadline cannot be extended (cf. Section 41 GrStR).

(For further comments, information and examples, please refer to our information letter 03/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21