Finanzamt: Feststellung des Grundbesitzwerts?

Es geht im eine Schenkung einer Wohnung mit Notarvertrag in dem ein Verkehrswert festgehalten ist. Die Schenkungsteuererklärung wurde bereits abgegeben und der Bescheid, dass keine Steuer anfällt kam auch bereits. Jetzt schickt das Finanzamt ein Formular zur Feststellung des Grundbesitzwerts.

  1. Ist das so rechtens, obwohl im Notarvertrag ein Verkehrswert festgehalten ist
  2. Ist das noch rechtlich noch erlaubt, wenn der Bescheid, dass keine Steuer anfällt, bereits ankam?
(2 votes)
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Mungukun
7 months ago

Is that right, although a traffic value is recorded in the notary contract

Yes, it is.

Is this still legally allowed if the person who has no tax is already in charge?

Yes. Communications can also be made within the scope of the corrective provisions according to §§ 172 et seq. AO will be changed.

DerHans
7 months ago

Because of the reorganization of the basic taxes, the real estate value is still in silence. Not all municipalities have yet adapted the lifting kit.

It can happen that the value is also recalculated on the date of the notary contract.

2strabag
7 months ago
Reply to  DerHans
  1. The real estate value has nothing to do with the lifting kit.
  2. In the notary contract, any fictitious real estate value can be written in, usually lower, to save notary costs and/or inheritance tax
DerHans
7 months ago
Reply to  2strabag

In the case of inheritance, the value of the course on the day of death is also established. It can still be significantly changed for handling.

2strabag
7 months ago

And what does that have to do with my answer?

Elizabeth2
7 months ago

I think so. I wouldn’t be honest with the Fimnanzamt either.

Give them the data and only when they arrive, you can weave with the other.

If I only think of the Grudnsteuer, which is due annually and where everyone had to fill out what, even if everything else is known to them – you have to do it.

Maybe it has something to do with it, not even with inheritance tax or donation tax.

2strabag
7 months ago
Reply to  Elizabeth2
  1. It was not necessarily all known, so every owner had to make a statement
  2. In the notary contract, any fictitious real estate value can be written in, usually lower, to save notary costs and/or inheritance tax