Land type according to § 181 BewG | Previous real estate interest rate (until 31.12.2022) | Future real estate interest rate (from 01.01.2023)
Rented residential property | 5.0 % | 3.5 %
mixed-use land if the commercial share is a maximum of 50% | 5.5 % | 4.5 %
mixed use property if the business share is more than 50% | 6.0 % | 5.0 %
Business properties | 6.5% | 6.0%
Preliminary property value according to § 189 paragraph 3 BewG | Soil indicative value up to EUR 30/m2 | Soil indicative value up to EUR 120/m2 | Soil indicative value up to EUR 250/m2 | Soil indicative value up to EUR 500/m2
EUR 200,000 | 0.8 (0.9) | 0.9 (1.2) | 1.1 (1.3) | 1.2 (1.5)
EUR 400,000 | 0.6 (0.8) | 0.8 (1.0) | 0.9 (1.2) | 1.0 (1.4)
Over EUR 500,000 | 0.5 (0.8) | 0.7 (1.0) | 0.8 (1.1) | 0.9 (1.3)
The Bundestag adopts with a certain tradition and regularly at the end of the year the so-called annual tax law (JStG). As a rule, from the following year, in the case of the annual tax law 2022, i.e. from 2023, it changes various tax regulations. Adjustments are both purely politically motivated and mandatory by the BFH and the ECJ. We give an overview of the most important contents of the JStG 2022!
The annual tax law 2022 clearly focuses on income tax, but also includes changes in valuation law and sales tax. In particular, the following adaptations are essential:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.