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  1. Has anyone here dealt with the  Grundsteuerreform declaration for a Teileigentum? I specifically own a commercial space on the ground floor of a residential building and I'm trying to complete the GW2 form on Elster .    The information I'm asked is the "Bruttogrundfläche (m²)" and someone on the Elster forum suggested that it should be calculated as indicated on section 8 of the following article:   I'm not sure I get the whole picture though. Is this for the whole building or only for my unit?  And also, how does a residential building with shops at the bottom classify? Mixed use?   Any indication from someone who's already encountered this would be really helpful.    I'm attaching a screenshot from Elster.  Thanks in advance