This is how you, as a community of owners, succeed in filing the property tax return

Frankfurt Since July, all property owners have had to submit a special tax return – the so-called property tax return. This is necessary because the Federal Constitutional Court has declared the previous calculation method for property tax to be inadmissible.

The owners of the 36 million developed and undeveloped properties are requested to submit the declarations by the end of October 2022. What seems simple in a single-family house raises questions for owners of condominiums or properties and buildings with several owners.

This starts with the fact that often only one of the co-owners is asked to make a declaration by the tax office – with the request to inform the others. “This is often the first person from the land register, but not always,” observes Christoph Kottke, specialist lawyer for tenancy and residential property law at B&K Rechtsanwälte. Whether couple, heirs or not related: The Handelsblatt answers the most important questions about the property tax return if the apartment, building or property belongs to several people.