With the turn of the year, many changes come into force. There are new laws and rules predominantly in the tax law, with national supports and for handling energy. Property owners and owners and tenants are affected.
Price brakes on gas, electricity and district heating are intended to relieve consumers and consumers. They come into force starting from March 2023, work however retroactively to 1 January 2023. Also for households, which heat with fuel oil, pellets or liquid gas, there is a retroactive relief.
The housing subsidy is increased starting from 1 January 2023 substantially. It is to support about two million people instead of previously about 600,000 and amounts to an average of about 190 euros per month and household.
The nationwide, permanent 49-euro ticket on public transport will follow the 9-euro ticket of summer 2022 in spring 2023.
Dwelling insurance is likely to become expensive. The flood disaster of 2021 is cited as the reason.
The EU class action will come into force as an extension of the model declaratory action on June 25, 2023. With this new class action, associations can directly sue for damages or repayment claims for consumers.
With the Annual Tax Act, various tax changes for the new year were brought on track: - About the home office lump sum can be credited from 2023 instead of 600 euros now a maximum of 1,260 euros. - An annual lump-sum allowance of 1,260 euros can be applied to a study if no other workplace is available. - Income from the operation of photovoltaic systems on single-family homes of up to 30 kW is tax-exempt, as are photovoltaic systems on multi-family homes or mixed-use buildings with a total output of up to 15 kW per residential and commercial unit. - The straight-line depreciation rate for residential buildings will be raised from two to three percent. This means that in future all buildings will generally be depreciated over a period of 33 years. - The amendment to the Real Estate Valuation Act will make gratuitous transfers of real estate more expensive in the case of gifts or inheritances.
(Photo: © Gerd Altmann, Pixabay)