The BRW states how much a square meter of undeveloped land is worth at a certain location in Germany and is therefore an important tool for the valuation of real estate.
In many cases, the BRW is also important for the property tax declaration. This applies, for example, to all federal states that use the federal model for the calculation. Only in Baden-Württemberg, Bavaria and Hamburg does the BRW play no role in the property tax return. In Hesse and Lower Saxony, on the other hand, the BRW is automatically taken into account by the tax authorities. Therefore, no information on the BRW is required for the property tax declaration in these two federal states.
For the property tax return, you must state the BRW as of January 1, 2022 in the following federal states:
- Berlin
- Brandenburg
- Bremen
- Mecklenburg-Western Pomerania
- North Rhine-Westphalia
- Rhineland-Palatinate
- Saarland
- Saxony
- Saxony-Anhalt
- Schleswig Holstein
- Thuringia