Exemption from property tax in the event of a significant reduction in income from a rented property, e.g., due to vacancy through no fault of the owner (Section 33 of the Property Tax Act).
Damit wir Apply for a property tax exemption mit dem zuständigen Finanzamt in Ihrer Stadt anzeigen können.
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Sie werden zur geführten Suche weitergeleitet – mit Kontaktdaten, Termin und nächsten Schritten für Apply for a property tax exemption.
Quick answer
Documents you need
Tax Documents / Receipts · Form / Application
Responsible authority
The authority of your main residence
How to do it
In person or by post at the office
Costs
Kostenlos über ELSTER
Submit the application to the tax office by March 31 of the following year
For the previous year, including documentation regarding vacancies and leasing efforts.
Evidence of a decline in earnings
Lease agreements, real estate agent documents, and listings as evidence of active efforts to rent out the property.
Notice of Exemption
If the reduction in yield exceeds 50%: 25% reduction; if it exceeds 100%: 50% reduction.
The authority of your main place of residence is responsible.Find authority →
Who is eligible?
Landlords whose rental properties have been vacant for an extended period through no fault of their own or have been rendered unusable due to damage.
Income limit
Processing time
Nationwide: approx. approx. 1 months
Success rate
approx. 55.0 % (estimate)
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.
Free via ELSTER.
Typically about 30 business days—depending on the agency and its workload.