Non‑resident landlords after 02 Jul 2026 StBerG changes: filing, withholding and Gewerbesteuer risk

What changed on 02 July 2026 (short answer)

The Neuntes Gesetz zur Änderung von Vorschriften im Steuerberatungsrecht sowie im Steuerrecht was published in the Bundesgesetzblatt on 02 July 2026. Among its provisions it amends the Gewerbesteuergesetz (GewStG) so that the statutory minimum municipal Hebesatz in § 16(4) is increased from 200 % to 280 %. The change is contained in Article 8 of the law and appears in the published law text. ([dejure.org](https://dejure.org/BGBl/2026/BGBl._I_Nr._197))

Effective date and official framing

The text published in the Bundesgesetzblatt (BGBl. I Nr. 197) is the authoritative source for the amendment. Official commentary and the federal ministry materials state the new minimum applies from the first Erhebungszeitraum (assessment period) after the law — described in ministry documents as applying from the Erhebungszeitraum 2027. Municipalities remain free to set higher Hebesätze than the new minimum. ([dejure.org](https://dejure.org/BGBl/2026/BGBl._I_Nr._197))

Why this matters to non‑resident landlords

The statutory rise in the Gewerbesteuer minimum increases the floor on municipal trade tax multipliers. That change raises the potential Gewerbesteuer burden for entities that are subject to trade tax in Germany. If you hold German property through a trading entity (for example a company or a vehicle that the tax authorities classify as a Gewerbebetrieb), the effective municipal multiplier used to calculate the tax could be at least 280 %, unless the municipality fixes a higher rate. This change therefore increases the downside from holding investment property inside a German trading structure. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/gewstg/__16.html?utm_source=openai))

What we did not (and could not) establish within the research budget

This briefing was produced under a strict three‑search limit and therefore focused on the legally published changes in the BGBl and the GewStG text and ministry material. We did not perform additional primary searches into the detailed rules that determine when a property letting becomes a Gewerbebetrieb, into income‑tax withholding rules for non‑resident landlords, or into double‑tax treaty interactions. Those items are fact‑sensitive and may change with circumstances; if you need precise answers (for example whether withholding applies to your tenant or whether you must appoint a fiscal representative), a German tax adviser must confirm them. ([dejure.org](https://dejure.org/BGBl/2026/BGBl._I_Nr._197))

Practical checklist: questions to take to a German tax adviser

Ask your adviser to address the following, and bring documents showing your ownership, legal form and contracts:

- Is my German rental activity treated as private letting or as a Gewerbebetrieb (trade) for Gewerbesteuer purposes? If trade, what elements triggered that classification? - If Gewerbesteuer applies, what municipal Hebesatz will likely apply (name the Gemeinde)? Estimate the tax at a 280 % minimum and at the local rate. - If I hold property through a company (GmbH, GmbH & Co. KG, foreign SPV), how does the higher minimum Hebesatz change the post‑tax return and distribution planning? - Are there withholding obligations on rental receipts or on distributions to non‑resident owners? Do I need a fiscal representative or a German tax ID number? - How does the relevant double‑tax treaty treat German rental income or corporate distributions in my residence country (credit or exemption)? - Will the recent Grunderwerbsteuer rules in the same BGBl affect future asset‑deal vs. share‑deal planning? (the law package that includes the GewStG change also contains GrEStG changes). ([dejure.org](https://dejure.org/BGBl/2026/BGBl._I_Nr._197))

Bring the adviser your entity documents, recent invoices and a copy of the purchase contract so they can run numeric scenarios.

Next steps (practical)

1) Note the law publication date: 02 July 2026 (BGBl. I Nr. 197). 2) If you hold property in an entity, obtain a local fee schedule (Hebesatz) for the Gemeinde where the property sits and run a Gewerbesteuer sensitivity at 280 % and at the local rate. 3) Book a consultation with a German tax adviser experienced in cross‑border real estate; bring shareholder documents, purchase contracts and recent tax returns. This article does not replace professional advice. ([dejure.org](https://dejure.org/BGBl/2026/BGBl._I_Nr._197))