The Grundsteuererklärung is a mandatory tax declaration that must be submitted every year by property owners in Germany. In the state of Niedersachsen, property owners can now submit their Grundsteuererklärung electronically, which is a more convenient and efficient way of filing this tax declaration.
Why Submit Electronically?
Submitting the Grundsteuererklärung electronically has several advantages. First, it saves time and effort since you no longer have to fill out paper forms and mail them to the tax office. Second, it reduces the risk of errors since the electronic form is pre-filled with your data and can be edited easily. Third, it is more environmentally friendly since it eliminates the need for paper forms.
How to Submit Electronically?
To submit the Grundsteuererklärung electronically, you need to use the ELSTER system, which is an electronic tax filing system provided by the German government. You can access the ELSTER system online via the official website or by using the ELSTER software.
Requirements for Electronic Submission
To submit the Grundsteuererklärung electronically, you need to have a valid ELSTER certificate, which is a digital certificate that identifies you as the owner of the property. You also need to have a tax identification number and a tax number assigned by the tax office.
Steps to Submit Electronically
To submit the Grundsteuererklärung electronically, follow these steps:
- Log in to the ELSTER system with your certificate and tax identification number.
- Select the form for the Grundsteuererklärung and fill it out with your data.
- Review the form for completeness and accuracy.
- Submit the form electronically to the tax office.
Deadline for Submission
The deadline for submitting the Grundsteuererklärung electronically in Niedersachsen is usually May 31st of each year. However, if you use a tax advisor, the deadline is extended to December 31st.
Penalties for Late Submission
If you fail to submit the Grundsteuererklärung electronically by the deadline, you may face penalties and fines. The amount of the penalty depends on the delay and your tax liability.
Submitting the Grundsteuererklärung electronically is a convenient and efficient way of fulfilling your tax obligations as a property owner in Niedersachsen. By following the steps outlined above, you can submit your tax declaration easily and avoid penalties for late submission.