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         den sein. Dieses findet sich auf den Informationsschreiben zur Grundsteuerre
         form der rheinland-pfälzischen Steuerverwaltung.<br /> Die Schreiben sind a
         ls Service zwischen Mai und Ende August 2022 verschickt worden und enthalten
          wichtige Liegenschaftsdaten, die für die Erklärung benötigt werden.<br /
         > Im Falle von Erbengemeinschaften wurden diese Schreiben an einen der Erben
          adressiert, in der Regel der oder die jüngste Volljährige. Diese sollten
         sich mit den Miterben in Verbindung setzen und abklären, wer die gemeinsame
          Erklärung abgibt. In der Erklärung soll eine Person (in der Regel eine Er
         bin/ein Erbe) benannt we...
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Wer gibt bei einer Erbengemeinschaft die Grundsteuer-Erklärung ab?

Eine gemeinsame Erklärung pro Aktenzeichen erforderlich

Erbengemeinschaften sind sog. „Gesamthandsgemeinschaften“. Das bedeutet, mehrere Personen sind in diesem Fall gemeinsam Eigentümer von geerbtem Grundbesitz.

Für die nun bis zum 31. Oktober 2022 abzugebende Erklärung zur Feststellung des Grundsteuerwerts (Feststellungserklärung) müssen alle Erben gemeinsam eine Feststellungserklärung pro Aktenzeichen (unbebautes oder bebautes Grundstück oder land- und forstwirtschaftliche Fläche und Betrieb) abgeben. Ein Aktenzeichen kann dabei mehrere Grundstücke umfassen.
Grundsätzlich ist die Erklärung in elektronischer Form, z. B. über ELSTER (www.elster.de) oder Software aus dem Handel, an das Finanzamt zu übermitteln. In Ausnahmefällen besteht auch die Möglichkeit zur Abgabe von Papiervordrucken. Diese sind auf der Homepage unter www.lfst-rlp.de/service/vordrucke/grundsteuer eingestellt oder in den Finanzämtern erhältlich, montags von 8:00 bis 16:00 Uhr und donnerstags von 8:00 bis 18:00 Uhr.

Nur eine Erklärung und ein Ansprechpartner für alle Erben erforderlich
Zur Übermittlung der Feststellungserklärung muss ein eigenständiges Aktenzeichen vorhanden sein. Dieses findet sich auf den Informationsschreiben zur Grundsteuerreform der rheinland-pfälzischen Steuerverwaltung.
Die Schreiben sind als Service zwischen Mai und Ende August 2022 verschickt worden und enthalten wichtige Liegenschaftsdaten, die für die Erklärung benötigt werden.
Im Falle von Erbengemeinschaften wurden diese Schreiben an einen der Erben adressiert, in der Regel der oder die jüngste Volljährige. Diese sollten sich mit den Miterben in Verbindung setzen und abklären, wer die gemeinsame Erklärung abgibt. In der Erklärung soll eine Person (in der Regel eine Erbin/ein Erbe) benannt werden, die alle weiteren Schreiben des Finanzamts für die Erbengemeinschaft in Empfang nimmt. In der Erklärung müssen die Erbanteile der einzelnen Erben nicht angegeben werden.
Die Erklärung kann durch ein Mitglied der Erbengemeinschaft oder nahe Angehörige, die bereits über ein ELSTER-Benutzerkonto verfügen, übermittelt werden. Die Einrichtung eines neuen Benutzerkontos ist in diesem Fall nicht erforderlich.

Gleiche Vorgehensweise gilt bei Grundstücksgemeinschaften. Hier müssen jedoch die Eigentumsanteile der Beteiligten in der Erklärung angegeben werden.

Weitere Informationen und Hilfen rund um die Grundsteuer-Erklärung finden sich unter: www.lfst.fin-rlp.de/grundsteuer

 

 

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