Do not miss: property tax 2022 is also due for gardens: you have to pay attention to this
Gardens are also properties and must therefore be revalued as part of the property tax reform for 2025. Therefore, many citizens have to submit another declaration, otherwise there may be problems with the tax authorities.
Most owners in Germany are certainly already brooding over the 2022 property tax return – whether it’s their own home or condominium. But did you know that a property tax may also be due for gardens?
Because no property is too small for property tax. In this context, orchards and allotment gardens belong to agriculture and forestry. Here’s what to look out for.
owner or tenant
Even if you own a holiday property or an allotment garden, you still have to pay property tax for it. What is important is not the owner of the property, but the owner – i.e. the person who is entered in the land register.
This means: If you are only a tenant of an allotment garden, you do not have to take any further steps. Because the owner is either a private individual or a municipality.
However, owners must then submit a separate property tax return for each property. So if you own a holiday property in addition to a condominium, you have to do this separately.
How exactly is the garden taxed?
The good news: the garden surrounding your house does not count as area for forestry and agriculture.
Allotment gardens are usually taxed according to property tax A. The situation is different, however, if the garden shed has a covered area of more than 24 square meters – then the whole thing is categorized as residential property and is slightly more expensive with property tax B.
If you have to submit a property tax return for the garden, then the following information should be included:
- parcel number
- type of use
- earnings metric
- Livestock (if any)
- area of use
Zero euros property tax: Under these conditions, you don’t have to pay anything