A ruling by the Higher Administrative Court (OVG) on the calculation of wastewater charges in the town of Oer-Erkenschwick now has consequences for the whole of North Rhine-Westphalia. In this case, a property owner had filed a complaint against a wastewater assessment notice for 2017. According to this, he was supposed to pay around 600 euros in wastewater charges. The OVG came to the conclusion that the wastewater notice was unlawful and also...
Property owners must submit a declaration of assessment between Friday, July 1, 2022, and Monday, October 31, 2022. The reason for this is the property tax reform, which comes into force on January 1, 2025 and will require around 36 million properties to be revalued. According to the Federal Ministry of Finance, property owners of residential properties must provide their tax office with information on the location of the...
In Munich, two tenants have now been ordered by the local court (AG München; file number 474 C 4123/21) to move out of their apartment and hand it over to the new owners. The tenants had lived in a 60 square meter three-room apartment in Maxvorstadt since 2005. When it was to be sold, they refused to allow interested parties to view it. Nevertheless, buyers were found - including...
Tenants who continue to sublet their apartment without permission after a warning must expect termination without notice. This was decided by the Munich Local Court (AZ 417 C 7060/21). In this case, a tenant had been living in an apartment in Munich-Pasing since 2009. The monthly rent was 800 euros per month. The rental agreement contained the following clause: " Subletting or other...
The Federal Fiscal Court (BFH) has ruled that the property tax owed by the landlord, but contractually passed on to the commercial tenant, is part of the rent. Therefore, according to the BFH, it must be added to the profit for trade tax purposes. In this case, the plaintiff, a GmbH, had rented a business premises from its shareholders. In the rental agreement, it was agreed that the plaintiff...
The lessor of a listed manor house does not have to protect the interests of the lessee in the pre-contractual clarification and relieve him of the contractual risk. Instead, the tenant must examine and decide for himself whether the contract is advantageous for him or not. This is the conclusion reached by the Higher Regional Court of Frankfurt am Main (OLG). In the present case, the state leased...
A lawyer in Lehel in Munich sold two apartments belonging to his client with dementia for well below their value, namely to his children. He was sentenced to a suspended sentence of two years for breach of trust by the lay assessor's court of the Munich district court. The verdict is not yet final. The apartments, which are worth 1,100,000 million and 1,300,000 million respectively, were...
The Federal Court of Justice (BGH) has strengthened the pre-emption rights of tenants in a recent ruling (VIII ZR 305/20). In this case, a tenant of a 46.60 square meter unrenovated apartment in an apartment building in Berlin, which the owner divided into condominium units, wanted to exercise her right of first refusal. According to the purchase agreement, she was to pay 163,266.67...
The residents of an apartment building in Ratingen, North Rhine-Westphalia, are worried that an ATM in the building could be blown up. The reason for this is that there are repeated reports in the media about ATMs being blown up. The owner of the apartment building therefore asked the bank to remove the ATM. However, he was already on...
If land is sold that has been in the owner's possession for less than ten years, the profit must normally be taxed. However, if the property is occupied by the owner, the situation is different: In this case, no tax is due on the sale - even if it is a garden house that is illegal to build...
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