Grundsteuererklärung - Teileigentum: Bruttogrundfläche

[markfusara 21]

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:

https://datenbank.nwb.de/Dokument/383088/

 

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

[markfusara 21]

Just checking again if anyone has dealt with this here.. it seems like there's no straight way to determine this.. it's absolutely confusing...

[markfusara 21]

@PandaMunich do you happen to have any idea about this? Can't seem to find anyone online who has done this successfully and even my accountant, who's usually very well informed, said this information should come from me even if they were filing the declaration on my behalf.. 

[PandaMunich 16,574]

On 11/10/2022, 15:27:11, markfusara said:

I'm attaching a screenshot from Elster. 

 

I'm puzzled, you evidently already found the answer, since you got that screenshot from this asked and answered question in the ELSTER forum: https://forum.elster.de/anwenderforum/forum/elster-webanwendungen/mein-elster/391829-grundsteuer-nrw-bruttogrundfl%C3%A4che-bei-teileigentum-sachwertverfahren

--> do what it tells you in there.

 

Since what you have is a "Laden" (shop), either:

• measure your shop on the "outside", i.e. including the outer walls and the outer plaster, for details, see the section "Bruttogrundfläche" on pages 5 and 6 in the Anleitung for "Anlage GW2" in the Bundesmodell: https://mf.sachsen-anhalt.de/fileadmin/Bibliothek/Politik_und_Verwaltung/MF/Dokumente/Steuer/Grundsteuer/Formulare_ausfuellbar/GW_2_-_Anleitung_zur_Anlage_Grundstueck_zur_Erklaerung_zur_Feststellung_des_Grundsteuerwerts.pdf
  All forms including Anleitungen are linked at the bottom of this page: https://mf.sachsen-anhalt.de/steuern/grundsteuer/informationen-fuer-grundstueckseigentuemer#c320839
   
• or if you can't be bothered to go there in person and measure, just multiply the Nutzfläche of your unit, i.e. of your Laden, by 1.55.
  Hint: this is disadvantageous to you, measuring it yourself would result in a lower Bruttogrundfläche.

This will give you your Bruttogrundfläche.

You do not declare the Bruttogrundfläche of the whole building, only the Bruttogrundfläche of your own Laden.

 

On 11/10/2022, 15:27:11, markfusara said:

I'm not sure I get the whole picture though. Is this for the whole building or only for my unit?

This is Teileigentum, you do not own the whole building, like you would if this were a Mietwohngrundstück or a Geschäftsgrundstück: https://grundsteuer.de/steuererklaerung/anlage-grundstueck/grundstuecksart

So why would you think that you have to declare the Bruttogrundfläche of the whole building?

If every co-owner did that, the city would get the Grundsteuer on that building multiple times. 

 

Teileigentum happens if a building has been split up into Wohnungseigentum (apartment) and Teileigentum (shop or office) though a Teilungserklärung done by a Notar.

Wohnungseigentum and Teileigentum are defined in §1 WEG:

• in German: https://www.gesetze-im-internet.de/woeigg/__1.html
• in English: https://www.gesetze-im-internet.de/englisch_woeigg/englisch_woeigg.html#p0015

You will have a Miteigentumsanteil (MEA) for your Teileigentum, which states how much of the land this building was built on you own.

For example, if your MEA is 50/1000 and the plot this building is on is 300m² big, you would declare in the "land section" of the Grundsteuererklärung (property tax return), i.e. in section "4 - Angaben zum Grund und Boden":

• 15m² (= 50/1000 * 300m²) 

[markfusara 21]

Thanks Panda, that screenshot was posted by me on the Elster forum! I didn't get to a definitive answer though and sorry, I did repost here today (and in that thread) without realising my original post also contained a question (whole building or not) which was indeed answered on the Elster forum thread. 

 

As for the multiplication factor and Nutzflasche, as you can see in that thread, I hadn't understood completely. The user there originally suggested using a factor of 1.5. but I guess it's 1.55, as for a flat. And as for the Nutzfläche, I thought in the case of a shop the Nutzfläche wasn't exactly the whole square meters of the property, but from what you're saying it is, including everything (bathroom corridor etc.). 

Why are you saying that if I was to measure it myself it would be in my favour / smaller? 

 

 

[PandaMunich 16,574]

4 hours ago, markfusara said:

Why are you saying that if I was to measure it myself it would be in my favour / smaller? 

Because that 1.55 factor is on the high side.

[markfusara 21]

On 14/01/2023, 19:34:41, PandaMunich said:

Because that 1.55 factor is on the high side.

Sorry I stil don't get it. :(  

The factor would stay the same though so if I was to measure the size of the unit the square meteres would be somehow less then the size stated on the purchase contract? 

[markfusara 21]

On the Elster forum the info I got is that:

 

For the other commercial properties and mixed-use properties , a conversion factor
of 1.55 times the living and usable area (living area of the apartments and the usable area of the commercial units, but without a basement) can be used as an aid to determine the gross floor area.

 

But what classifies the usable area of a commercial unit then? If I understood correctly Panda is saying that is everything, including the outer walls. I thought it was only the space that is used for retail but that's just based on how I saw commercial properties advertised, where sometimes the front rooms size is classified as "Nutzflasche" and the rest isn't (say bathroom or a storage room). 

[PandaMunich 16,574]

You have to declare the Bruttogrundfläche in your Grundsteuererklärung:

 

You can get this Bruttogrundfläche by going there and measuring everything (or if you have the architect's plans, all measurements you need can be found there):

• Nutzfläche (pink): net area within your shop/office (Teileigentum), i.e. without the area that the walls within it and surrounding it take up
  + Konstruktionsgrundfläche (red): thickness of walls and plaster within your shop/office and around your shop/office
  + Verkehrsfläche (blue): your share of the total staircase area in the building, which is: [(MEA, e.g. 50/1000) * total_staircase_area] = Miteigentumsanteil * total_staircase_area
  + Technikfläche (light green): if there is a separate heating room in the building: your share of the heating room area, which is: Miteigentumsanteil*heating_room_area
  ________________________________________________________________________________________________________________________
  = Bruttogrundfläche: built-over area that belongs to you, i.e. both the Bruttogrundfläche you own outright (your shop/office) and your share (= Miteigentumsanteil, e.g. 50/1000) of the Bruttogrundfläche of the common areas

 

image source: https://www.p3-pp.de/wp-content/uploads/2017/09/DL_160705_VL_Flaechenermittlung.pdf

 

********************************************************************************************************************

 

Or you say measuring is too much work and simply use the allowed approximation:

• Bruttogrundfläche = 1.55 * Nutzfläche

The state doesn't like losing out, so you can be sure that your real Bruttogrundfläche (= the one you get if you measure everything) is lower than the approximated Bruttogrundfläche of 1.55 * Nutzfläche.

 

[PandaMunich 16,574]

38 minutes ago, markfusara said:

But what classifies the usable area of a commercial unit then? If I understood correctly Panda is saying that is everything, including the outer walls. I thought it was only the space that is used for retail but that's just based on how I saw commercial properties advertised, where sometimes the front rooms size is classified as "Nutzflasche" and the rest isn't (say bathroom or a storage room). 

I have no idea what nonsense Makler write in their ads.

The Nutzfläche includes all usable areas, i.e. also bathroom, storage, attic, cellar (if height is at least 1.25m) and so on.

 

****************************************************************************************

 

Bruttogrundfläche (= what you need):

I already linked (further up, on 14.01.2023) to the official "Ausfüllanleitung GW-2" for the Grundsteuererklärung, which contains an explanation of the Bruttogrundfläche: https://mf.sachsen-anhalt.de/steuern/grundsteuer/informationen-fuer-grundstueckseigentuemer#c320839

 

As you can see (unlike when declaring apartments in the Grundsteuererklärung, where you need the Wohnfläche), the area of balconies and terraces does not count towards the area, a loggia only to the extent that it is covered.

 

Bruttogrundfläche = area a + area b

 

[markfusara 21]

Thanks Panda, this if finally clear now.

I have a pdf of the whole ground floor with measurements so I think that would be enough to calculate Nutzfläche and Konstruktionsgrundfläche (which is the total area taken by inner and outer walls if I understood correctly).

 

I would then need to ask the administration for the total_staircase_area and heating_room_area in order to calculate the remaining to values to add (Verkehrsfläche and Technikfläche). Sum the four values and that should be it, and hopefully lower than 1.55 * Nutzfläche. 

[markfusara 21]

Of course the administration doesn't have those numbers.. so I'll have to go with 1.55 * Nutzfläche. 

[markfusara 21]

I would also just like to confirm also the information I got on the Elster forum regarding the Gebäudeart. 

This is also a bit confusing as it seems to me like they are asking "type of building" but I should answer only based on my property type. So I would have thought the right answer would be "Gemischt genutzte Grundstücke (Wohnhäuser mit Mischnutzung)" as it's a commercial space on the ground floor of a residentail building but apparently I should instead put in Bürogebäude because it's used as an office? Sorry that doesn't seem to make a lot of sense to me but it's what I understood on the other forum and I want to double check here since @PandaMunich seems to always know and explain things really clearly. Thanks. 

[PandaMunich 16,574]

3 hours ago, markfusara said:

I would also just like to confirm also the information I got on the Elster forum regarding the Gebäudeart. 

This is also a bit confusing as it seems to me like they are asking "type of building" but I should answer only based on my property type. So I would have thought the right answer would be "Gemischt genutzte Grundstücke (Wohnhäuser mit Mischnutzung)" as it's a commercial space on the ground floor of a residentail building but apparently I should instead put in Bürogebäude because it's used as an office? Sorry that doesn't seem to make a lot of sense to me but it's what I understood on the other forum and I want to double check here since @PandaMunich seems to always know and explain things really clearly. Thanks. 

 

On page 1 of Anlage GW2, you choose "Teileigentum" (here, they still follow the § 181 Bewertungsgesetz categories, more on that further down):

 

And in this step "Nichtwohngrundstücke zum Sachwert", if the Building your shop/office is in also contains at least 80% Wohnungen, i.e. flats that people live in, you choose "Gemischt genutzte Grundstücke (Wohnhäuser mit Mischnutzung)".

"Bürogebäude" would only be correct if less than 20% of the building area was occupied by flats, and the rest were offices.

 

Note: here, the property tax return no longer follows the naming strategy set down in the "main" section of the Bewertungsgesetz.
In § 181 Bewertungsgesetz, "Teileigentum" is its own top category, on a level with "gemischt genutzte Grundstücke", which is why you chose "Teileigentum" in step 1.

 

§ 181 BewG: https://dejure.org/gesetze/BewG/181.html

• § 181 Grundstücksarten
  (1) Bei der Bewertung bebauter Grundstücke sind die folgenden Grundstücksarten zu unterscheiden:

  1.    Ein- und Zweifamilienhäuser,
  2.    Mietwohngrundstücke,
  3.    Wohnungs- und Teileigentum,
  4.    Geschäftsgrundstücke,
  5.    gemischt genutzte Grundstücke und
  6.    sonstige bebaute Grundstücke.

and:

• (7) Gemischt genutzte Grundstücke sind Grundstücke, die teils Wohnzwecken, teils eigenen oder fremden betrieblichen oder öffentlichen Zwecken dienen und nicht Ein- und Zweifamilienhäuser, Mietwohngrundstücke, Wohnungseigentum, Teileigentum oder Geschäftsgrundstücke sind.

This is probably why the people on Elster think that Bürogebäude should be correct, since they have the § 181 Bewertungsgesetz definitions in mind and they hesitate to state something that clearly goes against these main definitions.

Or they think that less than 20% of your building are flats.

 

--> re-using the term "gemischt genutztes Grundstück" from step 1 (where it was a valid choice, just not applicable to you, since you have "Teileigentum") and you now having to choose it in this later step, is not very user-friendly.

"Normal" users do not know about no. 19 in Anlage 24 zum Bewertungsgesetz, which does not state a separate way of evaluating Teileigentum and just tells you to use the "most similar other type". And that is why you suddenly have to back-track mentally and in this step "Nichtwohngrundstücke zum Sachwert" and have to state that your Teileigentum is "most similar to" a category (Gemischt genutzte Grundstücke) that you had previously excluded in step 1:

 

--> We know what they are after in this step of the Grundsteuererklärung: they want to know in what kind of building your Teileigentum is located, and in your case, the correct answer is "Gemischt genutztes Grundstück (Wohnhäuser mit Mischnutzung)".

[markfusara 21]

 

Quote

they want to know in what kind of building your Teileigentum is located

 

Amazing, thank you so much, that's what I thought but great that I asked you since I had been told otherwise.