hTTi

Me and my wife are divorcing and selling our house. It was our main residence and we have since both moved out and the property is now unoccupied.

I need to register at my new residence. Is my new residence considered my main residence (Hauptwohnsitz)?

Is there anything else I need to do regarding my property before it is sold? I have told the insurance company it is unoccupied.

alma.freya wrote: ↑Tue Mar 12, 2024 10:13 pm Is there anything else I need to do regarding my property before it is sold? I have told the insurance company it is unoccupied.

You might want to inform the town hall office which deals with the water bill as they may adjust the payment plan upon request, since no water is being used. We live in a two-family house and the second flat is currently empty, so I asked the town hall to halve the payments and they did.

I don't know if you can do the same for gas (if you have it) and electricity so that you don't pay too much. Send in currently meter readings, especially if you think it is going to be a while before you hand the property over.

alma.freya wrote: ↑Tue Mar 12, 2024 10:13 pm Me and my wife are divorcing and selling our house. It was our main residence and we have since both moved out and the property is now unoccupied.

You may want to rethink deregistering from there.
If you hadn't yet owned the house for over 10 years, the profit you make selling it is only tax-free if you had used the house for your own living purposes in the year you sell it.
This is what § 23 (1) Nr. 1 Satz 3, 1. Halbsatz EStG says: https://dejure.org/gesetze/EStG/23.html

• 3Ausgenommen sind Wirtschaftsgüter, die im Zeitraum zwischen Anschaffung oder Fertigstellung und Veräußerung ausschließlich zu eigenen Wohnzwecken
• 3Excluded are assets that are used exclusively for own residential purposes in the period between acquisition or completion and disposal.

Many a divorcee was hit with an unexpected Finanzamt bill after the former family home got sold, see here:

• https://www-lohnsteuer--kompakt-de.tran ... r_pto=wapp
• https://steueranwalt-de.translate.goog/ ... r_pto=wapp
• https://www-rtskg-de.translate.goog/ser ... r_pto=wapp

PandaMunich wrote: ↑Wed Mar 13, 2024 1:25 am If you hadn't yet owned the house for over 10 years, the profit you make selling it is only tax-free if you had used the house for your own living purposes in the year you sell it.

I was under the impression that you had to have lived in it during the two years prior to the sale:
und in den beiden vorangegangenen Jahren zu eigenen Wohnzwecken genutzt wurden - from your link: https://dejure.org/gesetze/EStG/23.html or have I misunderstood the text there?

PandaMunich wrote: ↑Wed Mar 13, 2024 1:25 am

alma.freya wrote: ↑Tue Mar 12, 2024 10:13 pm Me and my wife are divorcing and selling our house. It was our main residence and we have since both moved out and the property is now unoccupied.

You may want to rethink deregistering from there.
If you hadn't yet owned the house for over 10 years, the profit you make selling it is only tax-free if you had used the house for your own living purposes in the year you sell it.
This is what § 23 (1) Nr. 1 Satz 3, 1. Halbsatz EStG says: https://dejure.org/gesetze/EStG/23.html

• 3Ausgenommen sind Wirtschaftsgüter, die im Zeitraum zwischen Anschaffung oder Fertigstellung und Veräußerung ausschließlich zu eigenen Wohnzwecken
• 3Excluded are assets that are used exclusively for own residential purposes in the period between acquisition or completion and disposal.

Many a divorcee was hit with an unexpected Finanzamt bill after the former family home got sold, see here:

• https://www-lohnsteuer--kompakt-de.tran ... r_pto=wapp
• https://steueranwalt-de.translate.goog/ ... r_pto=wapp
• https://www-rtskg-de.translate.goog/ser ... r_pto=wapp

We bought in 2022 and we will be making a loss after the sale. I assume making a loss isn't going to cause any difficulty with the Finanzamt?

Does registering in a new Landkreis also result in automatic deregistration from your current Landkreis?

alma.freya wrote: ↑Wed Mar 13, 2024 8:44 am We bought in 2022 and we will be making a loss after the sale. I assume making a loss isn't going to cause any difficulty with the Finanzamt?

Yes, if you will be making a loss, you won't have that problem.

alma.freya wrote: ↑Wed Mar 13, 2024 8:44 am Does registering in a new Landkreis also result in automatic deregistration from your current Landkreis?

Yes.
Only if you move away from Germany do you have to do a deregistration (= Abmeldung), in which you also state your new, non-German address.
If you move within Germany, registering in the new city automatically deregisters you from the old city.

Ok thanks for the info. I will remain registered at the house until it sells. I just wanted to ensure I am not doing anything illegal by not residing there for a few months.