Dear Citizens,
We are pleased about your interest in information regarding the work of the tax administration of the market town of Rimpar.
Here you will find some information regarding the various fees and taxes payable to the municipality.
Please understand that, due to the variety of individual cases, it is not possible for us to cover the entire spectrum of tax administration through an internet service.
However, we strive to constantly update the range of services and promptly answer all your questions regarding municipal taxes.
Should you have any specific questions or require information, please feel free to contact our case worker, Ms. Tanja Hart or Ms. Katja Johannes, in person, by phone, or by email.
The basis for the calculation of the trade tax is the Trade Tax Act (GewStG) with the amending acts and implementing regulations issued in this regard, as well as the assessment rate determined by the municipality as part of the budget ordinance.
Every active commercial enterprise in the market town of Rimpar is subject to trade tax.
The liability for trade tax begins with the actual commencement of commercial activity.
The trade tax taxes the trade profit generated in the respective calendar year and the trade capital dedicated to the business enterprise.
The trade tax is calculated from the assessment notice issued by the tax office, in which the trade tax assessment amount is determined. This is then multiplied by the respective tax rate, which is determined annually in the municipality's budget ordinance.
Currently, the following trade tax rate applies in Rimpar:
Trade tax rate | Market town of Rimpar | 380%.
Since the uniform tax assessment amount for a calendar year can generally only be determined by the tax office after the end of the calendar year, the actual trade tax owed can only be assessed after the end of the calendar year.
For this reason, advance payments of trade tax must be made. The basis for calculating the advance payment is the trade tax assessment of the previous year.
This amount is to be paid in four installments per year during the current calendar year as an advance payment on the expected trade tax. The advance payments will be offset against the tax liability actually incurred as soon as the tax office has issued a final assessment notice for the calendar year.
You will only receive a so-called „trade tax assessment notice“ if trade tax advance payments are being assessed for the first time or if previously announced tax amounts (advance payments as well as the final assessment) need to be amended based on a new basic assessment notice from the tax office.
The issued notice also remains valid with regard to the due dates until a new notice is issued, which means that the assessed amounts must continue to be paid on the due dates.
In principle, the assessed advance payments for trade tax are due on:
The advance payments made for the calendar year will be credited against the tax liability for this assessment period.
If the tax liability exceeds the sum of the advance payments already made, the difference must be paid within one month of the trade tax assessment notice being issued.
If the requested trade tax is not paid on time, late-payment penalties of 1% each for every commenced month of delay will be charged on the overdue amounts rounded down to the nearest fifty euros.
However, to save you this unnecessary trouble, we recommend using our direct debit procedure. Direct debit authorizations are attached to the notices, but are also available as SEPA Direct Debit Mandate ready for download.
The potential filing of a legal remedy does not suspend the effectiveness of the trade tax assessment, nor does it halt the collection of the contested property tax, in particular.
Objections directed against the liability to trade tax in general or against the assessed tax figure can only be asserted by filing an appeal with the competent tax office.
Real estate located within the municipal territory is subject to property tax, whereby a distinction must be made between
– Operations of agriculture and forestry (these are taxed according to real estate tax A)
– Real estate (these are taxed according to the real estate tax B).
The basis for calculating the real estate tax is the Real Estate Tax Act (GrStG) along with the amending acts issued in relation thereto, as well as the assessment rate determined by the municipality within the framework of the budget bylaws.
The property tax is calculated from the assessment notice issued by the tax office, in which the property tax assessment amount is determined. This is multiplied by the respective collection rate, which is determined annually in the municipality's budget bylaws.
Currently, the following property tax rates apply in Rimpar:
Agricultural and forestry land Property tax A | 340%.
all other plots of land | Property tax B | 340%.
You will only receive a so-called „property tax assessment notice“ if the property tax is being assessed for the first time or if tax amounts that have already been announced need to be changed.
The issued notice remains valid—including with regard to the due dates—until a new notice is issued, which means that the established amounts must continue to be paid on the due dates.
Instead of quarterly due dates, the payment of the entire annual amount of property tax on July 1 can be agreed upon with the tax administration, but this is only possible upon application, and this application must be submitted by September 30 of the previous year at the latest.
If the property is transferred to another owner, the previous owner remains liable for property tax until the tax office has reassessed the property to the new owner.
The property transferred during the course of the year is attributed to the new owner as of January 1 of the following calendar year.
Until this point in time, the previous owner remains the taxpayer. Other contractual agreements do not change the tax liability and unfortunately cannot be taken into account by the tax administration.
As a general rule, the assessed property tax is due annually in quarterly installments of ¼ of the annual amount on:
- February 15th
– May 15
- August 15th
- November 15
If the annual amount does not exceed 15 euros, it is due on August 15th each year.
Should the annual amount not exceed 30 euros, half of the annual amount is due on February 15 and August 15, respectively.
In the event that the requested property tax is not paid on time, late payment surcharges of 1% each will be levied for the arrears, rounded down to the nearest fifty euros, for each commenced month of delay.
However, to save you this unnecessary trouble, we recommend using our direct debit procedure. Direct debit authorizations are attached to the notices, but are also available as SEPA Direct Debit Mandate ready for download.
The potential filing of a legal remedy does not suspend the effectiveness of the property tax assessment, and in particular does not halt the collection of the contested property tax.
Objections directed against the liability to real estate tax itself or against the assessed tax figure are to be asserted solely by filing an appeal with the competent tax office.
Keeping a dog in the municipal area generally triggers a dog tax liability.
For this, upon purchasing a dog, the Registration required at the local tax office.
The basis for the tax liability is the municipal Dog Tax Bylaw. Here are the individual offenses, specifying when, for which dogs, for how long, etc., dog tax is to be paid.
It should be specifically noted at this point that the person liable for the tax is fundamentally the owner of the dog.
according to the definition, the dog owner is in the Dog Tax Bylaw who has taken in a dog in their own interest or in the interest of members of their household or business. A dog keeper is also considered to be anyone who has taken a dog in for foster care or safekeeping or keeps it on a trial basis or for training. All dogs taken into a household or business are considered to be kept jointly by their keepers.
If several persons jointly keep one or more dogs, they are joint and several debtors. In addition, it should be noted that, alongside the dog keeper, the owner of the dog is liable for the tax.
Here too, our clerk, Ms. Tanja Hart, will be happy to assist you.
Currently, the following dog tax rates apply in Rimpar:
Dog tax | Market Rimpar | per dog | 70.00 euros
Dog tax | Market Rimpar | per fighting dog | 150.00 euros
The dog tax for fighting dogs also applies to Category II with a negative certificate.
- February 15th
If the requested dog tax is not paid on time, late payment penalties of 1% each will be levied on the arrears, rounded down to the nearest fifty euros, for each commenced month of delay.
However, to save you this unnecessary trouble, we recommend using our direct debit procedure. Direct debit authorizations are attached to the notices, but are also available as SEPA Direct Debit Mandate ready for download.
The potential filing of a legal remedy does not suspend the effectiveness of the dog tax assessment notice, nor does it halt the collection of the contested dog tax in particular.
Caution: There is a specific regulation in the municipal area of Rimpar regarding the keeping of so-called fighting dogs and the leash requirement. Dog ordinance.
When do you pay water consumption and sewer usage fees and in what amount
For the use of the municipal water supply facility, the Market of Rimpar charges and collects so-called basic and consumption fees.
The basis for this is the provisions of the Municipal Contributions Act (KAG) as well as the Contribution and Fee Bylaw to the Water Supply Bylaw of the Market Town of Rimpar in the currently applicable version.
The annual base fee is also commonly referred to as meter rent. It depends on the nominal flow rate of the various water meters and currently amounts to, for the market town of Rimpar,.
Nominal flow up to 5 m³ | excluding VAT 31.80 Euros | including VAT 34.03 Euros
Nominal flow rate over 5 m³ | excl. VAT 47.60 euros | incl. VAT 50.93 euros
This is collected once a year, specifically with the annual statement, which usually takes place in February.
The actual water consumption is usually determined by the amount of water withdrawn based on Water meter reading Calculated.
The fee is the same in all districts:
per 1 m³ of water extracted | excl. VAT €2.50 | incl. VAT €2.68
Since the amount of water consumption cannot be estimated, installment payments based on the expected water consumption are charged during the current year. The amount of the installments is determined by the previous year's consumption.
I.e., if your water consumption increased last year compared to the year before last, the installment payments will be increased according to last year's consumption.
The three installment payments or the final invoice are each due on:
- June 01
- September 01
– December 01
– in February
In February, the final statement is issued based on the water meter reading for the current calendar year. The advance payments already made will be credited against the total amount due.
(Due date for billing: one month after delivery of the fee assessment)
The consumption fee liability arises with consumption, with the property owner being the fee debtor.
In the event that the requested installment payments toward the estimated water consumption charges, as well as the actual water consumption charges determined in the final bill, are not paid on time, late payment penalties of 1 percent for each month or portion thereof will be assessed on the outstanding amounts, rounded down to the nearest fifty euros, late payment penalties of 1 percent for each month or portion thereof that the payment is overdue.
However, to save you this unnecessary trouble, we recommend using our direct debit procedure. Direct debit authorizations are attached to the notices, but are also available as SEPA Direct Debit Mandate available for download here.
Please notify the tax administration at the Rimpar market immediately of any material changes that may affect the amount of the fee liability.
For the use of the municipal drainage system, so-called discharge fees are calculated and levied by the Market of Rimpar.
The basis for this is the provision of the Municipal Contributions Act (KAG) as well as the Contribution and Fee Bylaw to the Drainage Bylaw of the Market Town of Rimpar in the currently applicable version.
The wastewater discharge or sewer usage fees are calculated based on the amount of wastewater discharged into the sewer system from the connected properties.
These wastewater volumes are determined based on the consumption of fresh water measured on the property.
During the construction of a house, the following flat-rate reduction of the sewer usage fees is granted:
Single-family house | 15 m³
Two-family house | 20 m³
Apartment building | 25 m³
Please note:
Water volumes of up to 18 m³/year are excluded from the sewer use fee reduction if the water is used for continuously recurring purposes (e.g., „garden water“).
The fee for using the drainage facility is currently uniform in all districts:
per 1 m³ of discharged wastewater | 3.00 euros
Since the volume of wastewater to be discharged into the sewer system cannot be estimated, installment payments based on the expected discharge volume will be levied during the current year (the basis for the amount of the requested installment is the previous year's volume).
The three installment payments or the final invoice are each due on:
- June 01
- September 01
– December 01
– in February
The final billing takes place annually in November, taking into account the advance payments already made.
Any discharge fee determined in this process that may still be payable is due one month after service of the fee notice.
The fee liability arises with every discharge of wastewater into the drainage system, with the property owner being the fee debtor.
In the event that the requested installment payments toward the expected discharge fees as well as the discharge fees resulting from the final statement are not paid on time, late payment penalties of 1 percent each will be levied on the overdue amounts rounded down to the nearest fifty euros for every commenced month of delay.
However, to save you this unnecessary trouble, we recommend using our direct debit procedure. Direct debit authorizations are attached to the notices, but are also available as SEPA Direct Debit Mandate ready for download.
