{"id":20164,"date":"2026-02-23T15:07:08","date_gmt":"2026-02-23T14:07:08","guid":{"rendered":"https:\/\/lmat.de\/?post_type=publikation&p=20164"},"modified":"2026-03-02T17:38:59","modified_gmt":"2026-03-02T16:38:59","slug":"update-real-estate-refund-of-real-estate-tax-mind-the-filing-deadline-31st-march","status":"publish","type":"publikation","link":"https:\/\/lmat.de\/en\/publikation\/update-real-estate-refund-of-real-estate-tax-mind-the-filing-deadline-31st-march\/","title":{"rendered":"UPDATE-REAL ESTATE Refund of real estate tax – Mind the filing deadline 31st March!"},"content":{"rendered":"\n
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UPDATE-REAL ESTATE
Refund of real estate tax.
Mind the filing deadline 31st March!<\/h1>\n\n\n\n

How to achieve a refund of real-estate tax in case of vacancies?
Major requirements to do met?
How to apply for the refund of real-estate tax?
Which form and deadline need to be considered for the application?
How much will be refunded?<\/p>\n\n\n\n

Introduction<\/strong><\/strong>
Rental losses due to vacancies reduce the return on any property investment. In the current economic downturn, vacancies are a very real possibility. In addition to the already painful rental losses, the owner is also fully responsible for the operating costs that would otherwise be chargeable. In addition, rising levy rates in cities and municipalities are making property tax an increasingly significant cost factor for both tenants and landlords, particularly in the case of vacancies. If a rented property remains vacant for a long period of time, owners can apply for a waiver of part of the property tax. This article serves as a reminder of the annual application procedure and the 31 March deadline. Special provisions may apply due to state property tax laws.<\/p>\n\n\n\n

<\/p>\n\n\n\n

How to achieve a refund of real-estate tax in case of vacancies?<\/strong><\/strong><\/p>\n\n\n\n

Refund of real-estate tax according to the Federal Real Estate Tax Act<\/strong><\/strong><\/p>\n\n\n\n

Real estate lessors whose property is vacant for a longer period can reclaim a part of their paid real-estate tax.<\/p>\n\n\n\n

How to apply for the refund of real-estate tax?<\/strong><\/strong><\/p>\n\n\n\n

The major requirement for the refund is a significant drop in rent income \u2013 mostly triggered by vacancies \u2013 which must not be provoked by action of the real estate owner. This also includes, for example, the tenant’s inability to pay. The benchmark for such reduction in rent income is the common rent for assets of same type, location, and fitting. Therefore, the refund is not granted in case the lessor terminated the rent contract during the relevant period e.g. with the intention to execute an asset refurbishment or in case of agreement of rent-free periods. Requirements are subject to a close review of the authorities.<\/p>\n\n\n\n

The lessor must prove that he has undertaken action to achieve a letting at a market-oriented price. Documentation at an early stage of the attempts to find new tenants is highly recommended.<\/p>\n\n\n\n

Which form and deadline need to be considered for the application?<\/strong><\/p>\n\n\n\n

The request for the refund of real-estate tax can be made informally at the municipal town or city authorities. In the federal city states Berlin, Bremen and Hamburg the application should be addressed to the tax authority. The deadline is always the 31st<\/sup> March of the following year<\/u><\/strong>. An extension of the deadline is impossible (cut-off date).<\/p>\n\n\n\n

How much will be refunded?<\/strong><\/strong><\/p>\n\n\n\n

In case the reduction in rent-income is more than 50%, a 25% refund of the real-estate tax will be granted. If the asset was 100% vacant and no income was generated in the relevant period, 50% of the real-estate tax will be refunded.<\/p>\n\n\n\n

Cases where NO refund will be granted?<\/strong><\/strong><\/p>\n\n\n\n

No refund will be granted if the reason for the reduction of income has been triggered by influence of the landlord. Thus, in the following events a reduction can be denied:<\/p>\n\n\n\n

\n
<\/path><\/svg><\/span>If during the relevant period, leases have been terminated with the intention to execute an asset refurbishment<\/span><\/div>\n\n\n\n
<\/path><\/svg><\/span>If rent free periods have been agreed<\/span><\/div>\n\n\n\n
<\/path><\/svg><\/span>If decision has been made to demolish a building<\/span><\/div>\n<\/div><\/div>\n\n\n\n
\n
<\/path><\/svg><\/span>If it is possible to consider the reduction of rent-income by amendment of the underlying value assessment for land tax<\/span><\/div>\n<\/div><\/div>\n\n\n\n

<\/p>\n\n\n\n

Practical tip:<\/strong><\/strong><\/p>\n\n\n\n

Lessors should take into account the following aspects and be able to document them upon request of the authorities:<\/p>\n\n\n\n

\n
<\/path><\/svg><\/span>Sustained efforts to lease<\/span><\/div>\n\n\n\n
<\/path><\/svg><\/span>No excessive rent demands
(at maximum market rent)<\/span><\/div>\n\n\n\n
<\/path><\/svg><\/span>Availability of the property for letting; vacancy not the result of building works\/ refurbishment works caused by the owner<\/span><\/div>\n\n\n\n
<\/path><\/svg><\/span>Loss of rent not triggered by rent-free periods<\/span><\/div>\n\n\n\n
<\/path><\/svg><\/span>Application deadline 31st<\/sup> March (cut-off date \u2013 no extension possible)<\/span><\/div>\n<\/div><\/div>\n\n\n\n
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Download now: <\/h3>\n\n\n\n

<\/p>\n\n\n\n

Refund of real-estate tax
Mind the filing deadline 31st<\/sup> March<\/p>\n\n\n\n

\n
Download PDF <\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

All articles have been compiled to the best of our knowledge. However, no guarantee can be assumed for their correctness, completeness, or actuality. Our current statements only reflect excerpts from the legislation, pending legislative proposals, administrative instructions of the finance authorities and other official publications.<\/strong>

It may thus be required in individual cases that you consult the full texts in order to avoid being misinformed, for which we cannot accept any liability. The content of websites we have linked to ours or to which we refer is beyond our control. We therefore exclude any liability whatsoever in this respect.<\/strong>

This information service cannot replace individual consultancy.<\/strong><\/p>\n<\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Rental losses due to vacancies reduce the return on any property investment. In the current economic downturn, vacancies are a very real possibility. In addition to the already painful rental losses, the owner is also fully responsible for the operating costs that would otherwise be chargeable. In addition, rising levy rates in cities and municipalities are making property tax an increasingly significant cost factor for both tenants and landlords, particularly in the case of vacancies. <\/p>\n","protected":false},"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_genesis_hide_title":true,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":{"0":"post-20164","1":"publikation","2":"type-publikation","3":"status-publish","4":"format-standard","6":"entry"},"acf":[],"yoast_head":"\nUPDATE-REAL ESTATE Refund of real estate tax - Mind the filing deadline 31st March! - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lmat.de\/en\/publikation\/update-real-estate-refund-of-real-estate-tax-mind-the-filing-deadline-31st-march\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UPDATE-REAL ESTATE Refund of real estate tax - Mind the filing deadline 31st March! - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\" \/>\n<meta property=\"og:description\" content=\"Rental losses due to vacancies reduce the return on any property investment. 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