Property Tax Declaration (Feststellungserklärung)
Property tax declaration (Feststellungserklärung) for property tax (Grundsteuer): What it contains, who must file it, and applicable deadlines in Germany.
Financial
§ 228 ff. BewG
Also known as: tax assessment declaration, property valuation declaration, Grundsteuer declaration
The Feststellungserklärung (property tax declaration) contains the information required for the revaluation of real property as part of the German property tax reform. In Bavaria, an area-based model is applied, in which the areas of the plot and building are the primary determining factors. (§ 228 ff. BewG)