The Grundsteuer reform in Germany significantly impacts property owners, and Schleswig-Holstein is no exception. From 2025 onwards, the calculation of Grundsteuer (property tax) will change, leading to adjustments in the Hebesatz (tax rate). Understanding these changes is crucial for all property owners in Schleswig-Holstein. This guide provides a comprehensive overview of the new Grundsteuer system and its implications for the Hebesätze in Schleswig-Holstein starting in 2025.
Understanding the Grundsteuer Reform
The reform replaces the previous system based on outdated values with a new system based on two assessment methods:
- Method 1 (Capital Value): This method is primarily used for land and buildings. It considers the current market value of the property.
- Method 2 (Income Value): This method focuses on the potential rental income of the property.
Schleswig-Holstein has opted for Method 1 (Capital Value) for its Grundsteuer calculation. This means the tax base is determined by the estimated market value of the property.
Determining the Grundsteuer in Schleswig-Holstein from 2025
The new Grundsteuer consists of two main components:
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Taxable Value: This value is determined by the tax office based on the property's assessed value using Method 1. This assessment is based on various factors like location, size, condition, and use of the property.
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Hebesatz: This is the local tax rate, set by each municipality in Schleswig-Holstein. It determines the percentage of the taxable value that will be paid as Grundsteuer. Crucially, the Hebesätze for 2025 and beyond are yet to be finalized by each individual municipality in Schleswig-Holstein.
Therefore, predicting the exact Grundsteuer amount for a specific property in Schleswig-Holstein from 2025 onwards is currently impossible without knowing the individual municipality's chosen Hebesatz.
How to Find Your Municipality's Hebesatz
Once municipalities finalize their Hebesätze, this information will be publicly available. You should check the website of your local municipality (Gemeinde) for the most up-to-date information. Look for sections related to Steuern (taxes), Grundsteuer, or Finanzamt (tax office).
What to Expect in the Coming Months
The coming months will see municipalities in Schleswig-Holstein publicly announce their Hebesätze for 2025. It's recommended that all property owners in Schleswig-Holstein actively monitor their local municipality's announcements to understand how the new Grundsteuer reform will impact their individual property tax liability.
Potential Impacts of the Reform
The reform's impact will vary depending on several factors, including:
- Property Value: Properties with higher assessed values will generally pay more Grundsteuer.
- Location: Municipalities with higher Hebesätze will result in higher Grundsteuer payments.
- Type of Property: The type of property (residential, commercial, agricultural) can also affect the Grundsteuer calculation.
It's important to note that while some properties may see a reduction in Grundsteuer, others might face an increase. The final impact will only become clear once the municipalities announce their specific Hebesätze.
Conclusion
The Grundsteuer reform in Schleswig-Holstein is a significant change. The new system, based on Method 1 (Capital Value), will require property owners to closely follow their local municipality's announcements to determine the new Hebesatz and understand their updated Grundsteuer liability from 2025 onwards. Proactive monitoring of your local municipality’s official website is highly recommended.
