Development contribution
The development contribution is a municipal tax to be paid by the property owner , leaseholder or building owner , with which the municipality finances the development of a property , in particular a building plot .
General
Development means the creation of possible uses of properties by connection to supply and disposal networks such as electricity , gas , public water supply and sewerage (technical development) as well as the connection to the road network (traffic development) . The development contribution is required by the municipalities to reimburse the costs for the construction of partial systems of a street such as the roadway, mixed areas, sidewalks, street lighting, street drainage, parking areas, cycle paths, traffic green and the costs for the acquisition of the street land. An important legal requirement for the collection of contributions is that the road is dedicated to public transport .
An existing development is a prerequisite for the buildability of a property. It is therefore a prerequisite for the expected building land to become building land . A building permit is generally only granted if the development of the property is secured.
To distinguish it from other meanings of the expression, one also speaks of building land development , which always means technical development and development for road traffic.
Similar to the collection of the development contribution for the first-time construction of roads, the municipalities charge an extension contribution . In most cases, this is used to provide the property owners with a financial contribution to the renewal of an existing street that is in great need of renovation. Expansion contributions can also be levied for the expansion or improvement of streets or parts of streets.
Legal position
Germany
Contributions to the municipality or the pension providers are to be paid for the development. In the case of traffic routes, a distinction must be made between, on the one hand, the development contribution for the initial final construction of a road or development facility intended for cultivation (BauGB; federal law , development contributions) and, on the other hand, the development contribution for permanent maintenance.
The scope of application is determined by the respective municipal statutes and can be:
- Streets and squares intended for cultivation (cultivation streets, urban areas)
- Roads that are not intended for cultivation, but rather to connect cultivation roads with the rest of the road network in the municipality (collective roads)
- Paths, parking areas, green areas and children's playgrounds
- Street lighting and noise barriers
- Historic streets outside, which are declared inside by a new development plan.
The law does not apply to properties that
- Before the introduction of the respective state building regulations (e.g. Württemberg 1872) were built on and were located in the interior. Keyword historic street
- Before the introduction of the Federal Building Act (1961), it was already regulated by a municipal statute as a road intended for cultivation and could be regarded as final according to the state of the art at that time (e.g. solid road surface and road drainage). Keyword historic street
- Bridges, tunnels and underpasses
- Passages through federal, state or district roads
For repairs and extensions, a contribution is made in some federal states for the improvement / extension of a development system that has already been created for the first time and finally ( KAG ; state law ; road development contribution). However, this contribution is increasingly being criticized and is currently (June 2019) still being collected in 11 federal states.
In addition to the traffic routes, contributions for pipeline -based facilities (water supply, sewage) are regularly incurred as part of the development . A distinction must be made here between the contribution for the new construction of the system (production contribution), the contribution for the improvement of an existing system (improvement contribution) and the contribution for the renewal of an existing system (renewal contribution; rarely, with a very large improvement in the system). The basis for the contributions to line-bound institutions are contribution calculations and the integration of the calculation results into the statutes of the municipality.
According to §§ 127 ff.Building Code (BauGB), development contributions are levied for the acquisition and clearing of the areas, production of the development system including the systems for its drainage and lighting, e.g. construction of roads and paths, parking lots, green spaces, noise barriers, etc. Owners bear a maximum of 90% (community share at least 10%, § 129 BauGB) of the costs for the initial, final construction of these systems. The costs are distributed over the developed properties, according to Section 131, Paragraph 2 of the Building Code, the following distribution standards can be used:
- the type and extent of structural or other use,
- Land area (m²) or
- Width of property (m) at the access system
The distribution key is determined by the municipal statutes.
From the perspective of the owner or buyer, the development costs make up a significant proportion of the property costs. A notary should point out the importance of the development costs when negotiating a property purchase. Although a road can be completed by all means, some municipalities still claim development costs decades later. In many cases, this results from the fact that the obligation to pay contributions can only arise with the laying of the "last pavement slab", but from the point of view of the citizen the street appeared to have been completed for a long time. Likewise, the first-time obligation to pay a contribution arises for a road that has long been completed if the municipality declares outside to inside by means of a development plan.
Scale of distribution
The development costs are distributed over all developed properties ( Section 131, Paragraph 1, Sentence 1 of the Building Code). Whereas in the past the front of the property to the developed street served as a distribution scale, today the area size of the developed property is primarily used as a distribution scale. Other factors can be the number of storeys, the connected load or the type of structural use.
fixing
The development fee is determined by notification ( Section 135 (1) sentence 1 BauGB). An objection to this is possible, provided that the state law has not abolished the administrative preliminary procedure (e.g. in North Rhine-Westphalia ). The obligation to pay the development fee is not suspended by filing an objection, since according to the Administrative Court Code (VwGO), objections to notices relating to the requirements of public charges have no suspensive effect.
Markings ebf (rei) / ebp
When specifying a land value , the abbreviations “ebf” / “ebfrei” (free of development contributions) and “ebp” (subject to development contributions) indicate whether or not it contains the development contributions.
Switzerland
Switzerland has similar development contribution regulations as Germany.
literature
- Switzerland: HR Schwarzenbach: Outline of general administrative law (Stämpfli-Verlag)
Individual evidence
- ↑ BORISplus.NRW data set for version 2.0 . Retrieved October 6, 2015.
