Can property tax also be waived?
An exemption or partial remission of the real estate tax for cultural property and green spaces in accordance with § 32 GrStG (e. g. in the case of listed buildings) or due to a significant reduction in earnings in accordance with § 33 GrStG (e. g. due to the insolvency of the tenant) may be possible if the prerequisites of the aforementioned regulations are fulfilled.
The decree or partial decree is granted only on application and must be submitted to the competent tax office by 31 March of the following year, for which the real estate tax has been fixed (period of decree); this is an exclusion period.
