The property tax reform in Germany poses major challenges for both companies and individuals who own property. For the new property tax rules to be applied from year 2025, around 36 million properties must be revalued as of January 1, 2022 - with different valuation methods depending on the federal state. In addition to the federal valuation model adopted in 2019, there will be different valuation models in certain federal states due to a statutory escape clause. This means, that different data must be collected depending on the federal state, which was not required for the previous declarations of unit value.
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