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Dear Citizens,
Thank you for your interest in information about the work of the Rimpar market tax administration.
Here you will find some information on the various taxes payable to the municipality.
Please understand that due to the diversity of individual cases, it is not possible for us to cover the entire spectrum of tax administration on our website.
However, we make every effort to keep the information on offer up to date and to answer any questions you may have about municipal taxes promptly.
If you have any specific questions or require information, please do not hesitate to contact our clerk, Ms. Tanja Hart or Ms. Katja Johannes, in person, by telephone or by e-mail.
The basis for calculating trade tax is the Trade Tax Act (GewStG) with the relevant amending laws and implementing ordinances as well as the assessment rate set by the municipality as part of the budget bylaws.
Every standing commercial enterprise in the market town of Rimpar is subject to trade tax.
The trade tax liability begins with the actual commencement of the commercial activity.
Trade tax taxes the trade income generated in the respective calendar year and the trade capital dedicated to the business.
The trade tax is calculated from the basic assessment issued by the tax office, in which the trade tax assessment amount is determined. This is then multiplied by the respective assessment rate, which is set annually in the municipality's budget bylaws.
The following trade tax rate currently applies in Rimpar:
Trade tax rate| Rimpar market| 380 v.H.
As 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 trade tax actually owed can only be determined after the end of the calendar year.
For this reason, advance payments must be made on the trade tax. The basis for calculating the advance payment is the previous year's trade tax assessment.
This sum is to be paid in the current calendar year as an advance payment on the expected trade tax, divided into four due dates per year. The advance payments are offset against the actual tax liability to be paid 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 the trade tax advance payment is assessed for the first time or if tax amounts already announced (advance payments and final assessment) are to be changed due to a new basic assessment notice from the tax office.
The issued notice is also valid with regard to the due dates until a new notice is issued, i.e. the fixed amounts must continue to be paid on the due dates.
In principle, the advance trade tax payments are due on
- February 15
- May 15
- August 15
- November 15
The advance payments made for the calendar year are offset against the tax liability for this tax period.
If the tax liability is greater than the sum of the advance payments already made, the difference must be paid within one month of notification of the trade tax assessment notice.
If the requested trade tax is not paid on time, late payment surcharges of 1 percent for each month of arrears, rounded down to the nearest fifty euros, will be levied.
However, to save you this unnecessary trouble, we recommend that you use our direct debit procedure. Direct debit authorizations are enclosed with the notifications, but are also available as SEPA Direct Debit Mandate available for download.
The possible lodging of an appeal does not suspend the validity of the trade tax assessment, and in particular does not delay the collection of the contested property tax.
Objections that are directed against the trade tax liability in general or against the tax assessment amount can only be asserted by contesting the tax assessment at the responsible tax office.
Property tax is levied on real estate located in the municipal area, whereby a distinction must be made between
- Agricultural and forestry businesses (these are taxed according to property tax A)
- properties (these are taxed according to property tax B).
The basis for calculating property tax is the Property Tax Act (GrStG) with the relevant amending legislation and the assessment rate set by the municipality in the budget bylaws.
The property tax is calculated from the basic assessment notice issued by the tax office, in which the property tax assessment amount is determined. This is multiplied by the respective assessment rate, which is set annually in the municipality's budget bylaws.
The following property tax rates currently apply in Rimpar:
Agricultural and forestry land | Property tax A | 340 v.H.
all other properties | Property tax B | 340 v.H.
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 is valid - also with regard to the due dates - until a new notice is issued, i.e. the fixed amounts must continue to be paid on the due dates.
Instead of the quarterly due dates, payment of the entire annual amount of property tax on July 1 can be agreed with the tax administration, but this is only possible upon application, which 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 updated the property to the new owner.
The property transferred during the year is attributed to the new owner as of January 1 of the following calendar year.
Until this time, the previous owner remains liable for tax. Other contractual agreements do not change the tax liability and unfortunately cannot be taken into account by the tax authorities.
In principle, the assessed property tax is due annually at ¼ of its annual amount on
- February 15
- May 15
- August 15
- November 15
If the annual amount does not exceed EUR 15, it is due on August 15.
If the annual amount does not exceed EUR 30, ½ of the annual amount is due on February 15 and August 15.
In the event that the requested property tax is not paid on time, late payment surcharges of 1 percent for each month of arrears, rounded down to the nearest fifty euros, will be levied.
However, to save you this unnecessary trouble, we recommend that you use our direct debit procedure. Direct debit authorizations are enclosed with the notifications, but are also available as SEPA Direct Debit Mandate available for download.
The possible lodging of an appeal does not suspend the validity of the property tax assessment, and in particular does not delay the collection of the contested property tax.
Objections that are directed against the property tax liability in general or against the tax assessment amount can only be asserted by contesting the tax assessment at the responsible tax office.
Keeping a dog in the municipal area generally triggers a dog tax obligation.
When purchasing a dog, the Registration with the local tax administration.
The basis for the tax liability is the municipal Dog tax statutes. Here are the individual facts, when, for which dogs, how long etc. dog tax is to be paid. dog tax is to be paid.
It should be noted that the owner of the dog is always liable for the tax.
According to the definition in the Dog tax statutes anyone who has taken in a dog in their own interest or in the interest of members of their household or business. Anyone who has taken a dog into care or custody or is keeping it on a trial basis or for training purposes is also deemed to be a dog owner. All dogs taken into a household or business are deemed to be owned jointly by their owners.
If several persons jointly own one or more dogs, they are jointly and severally liable. It should also be noted that the owner of the dog is liable for the tax in addition to the dog owner.
Our clerk, Ms. Tanja Hart, will also be happy to provide you with information in this regard.
The following dog tax rates currently apply in Rimpar:
Dog tax | Rimpar market | per dog | 70.00 euros
Dog tax | Rimpar market | per fighting dog | 150.00 euros
The dog tax for fighting dogs also applies to category II with a negative certificate.
- February 15
If the requested dog tax is not paid on time, late payment surcharges of 1 percent for each month or part thereof of late payment will be levied for the overdue amounts rounded down to fifty euros.
However, to save you this unnecessary trouble, we recommend that you use our direct debit procedure. Direct debit authorizations are enclosed with the notifications, but are also available as SEPA Direct Debit Mandate available for download.
The possible lodging of an appeal does not suspend the validity of the dog tax assessment, and in particular does not delay the collection of the contested dog tax.
Achtung: Über die Haltung von sog. Kampfhunden und die Anleinpflicht besteht im Gemeindegebiet Rimpar eine eigene Hundeverordnung.
When do you pay water consumption and sewer usage fees and how much do you pay?
The market town of Rimpar charges and collects so-called basic and consumption fees for the use of the municipal water supply facility.
This is based on the provisions of the Municipal Tax Act (KAG) and the contribution and fee statutes for the water supply statutes of the market town of Rimpar in the currently valid version.
The basic fee per year is also commonly referred to as meter rent. It is based on the nominal flow rate of the various water meters and currently amounts to
Nominal flow rate up to 5 m³ | without VAT 31.80 Euro| with VAT 34.03 Euro
Nominal flow rate over 5 m³ | without VAT 47.60 Euro | with VAT 50.93 Euro
This is levied once a year, namely at the time of the annual statement, which usually takes place in February.
The actual water consumption is usually calculated according to the amount of water withdrawn using the Ablesung des Wasserzählers berechnet.
The fee is charged in all districts:
per 1 m³ of water withdrawn | without VAT 2.50 euros | with VAT 2.68 euros
As it is not possible to estimate the amount of water consumption, advance payments on the expected water consumption are charged in the current year. The amount of the advance payments is based on the previous year's consumption.
This means that if your water consumption in the last year has increased compared to the previous year, the payments on account will be increased in line with last year's consumption.
The three payments on account and the final invoice are due on the following dates:
- June 01
- September 01
- December 01
- in February
The final bill for the current calendar year is issued in February based on the reading of the water meter. The installment payments already made will be offset against the total debt.
(due date of the invoice: one month after notification of the fee notice)
The consumption fee debt arises with the consumption, whereby the property owner is the fee debtor.
In the event that the requested payments on account for the expected water consumption charges and the actual water consumption charges determined in the final invoice are not paid on time, late payment surcharges amounting to 1 percent for each month of arrears, rounded down to fifty euros, will be levied.
However, to save you this unnecessary trouble, we recommend that you use our direct debit procedure. Direct debit authorizations are enclosed with the notifications, but are also available as SEPA Direct Debit Mandate hier zum Download bereit.
Please inform the tax administration at Markt Rimpar immediately of any significant changes that may affect the amount of the fee debt
The market town of Rimpar charges and collects so-called discharge fees for the use of the municipal drainage system.
This is based on the provisions of the German Municipal Tax Act (KAG) and the Contribution and fee statutes for the Rimpar market drainage statutes in the currently valid version.
The wastewater discharge or sewer usage fees are calculated according to the amount of wastewater that is fed into the sewer system from the connected properties.
These wastewater quantities are determined according to the consumption of the fresh water quantities determined on the property.
The following flat-rate reduction in sewer usage fees is granted during the construction of a house:
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 reduction of the sewer usage fee if it is water for recurring purposes (e.g. "garden water").
The fee for the use of the drainage system is currently the same in all districts:
per 1 m³ of discharged wastewater | 3.00 Euro
As it is not possible to estimate the quantity of wastewater to be discharged into the sewer system, advance payments are levied in the current year on the expected discharge quantity (the quantity of the previous year is decisive for the amount of the requested advance payment).
The three payments on account and the final invoice are due on the following dates:
- June 01
- September 01
- December 01
- in February
Die Endabrechnung erfolgt unter Berücksichtigung der bereits geleisteten Abschlagszahlungen jährlich im November.
The discharge fee, which may still be payable, is due one month after notification of the fee notice.
The fee liability arises each time wastewater is discharged into the drainage system, whereby the property owner is the party liable for the fee.
In the event that the requested advance payments on the expected discharge fees and the discharge fees resulting from the final invoice are not paid on time, late payment surcharges amounting to 1 percent for each month of arrears or part thereof will be levied for the amounts in arrears, rounded down to fifty euros.
However, to save you this unnecessary trouble, we recommend that you use our direct debit procedure. Direct debit authorizations are enclosed with the notifications, but are also available as SEPA Direct Debit Mandate available for download.
Markt Rimpar
Schloßberg 1
97222 Rimpar
Phone +49 9365 8067-0
Fax: +49 9365 8067-150
E-mail: rathaus@rimpar.de
Monday to Friday 08:00 to 12:00
Additionally Wednesday 16:00 to 18:00
By telephone you can reach us also on Monday, Tuesday and Thursday afternoon
From 2:00 pm to 3:00 pm and on Wednesday from 2:00 pm to 6:00 pm.
To avoid waiting times, you can also arrange appointments with our staff.
You can find the contact details of our employees here
