See II.2.4

With the law on the reform of property tax and valuation law, a new seventh section was inserted in the second part of the valuation law with effect for property tax purposes from January 1, 2022, in the second part of the valuation law with effect for property tax from calendar year 2025. New calculation methods apply to property tax. The new regulation of the valuation procedures for properties and the associated revaluation of all properties results in an enormous administrative burden.

WBM needs a property tax program to digitally support property tax obligations and calculate property tax values, measured property tax amounts and the property taxes to be paid later as automatically as possible. This software should run as a cloud solution (SaaS). Approximately 4 people are expected to have access rights to the property tax tool, who should be able to work in the software in parallel.

The property tax program should include the property tax values as of 01.01.2022 and the following determination dates both for the income value method and for the material value method based on the property-specific data provided by WBM, such as property type, building type, land areas, residential areas, usable areas, Determine gross floor space, year of construction, number of garages and underground parking spaces independently. The WBM makes the data available in a common database or via a common format. The program is to be continuously adapted to the current legal situation.

In addition to the delivery and implementation of the software, the contractor should also provide other accompanying services (technical support for data preparation, provision of external data and legal data, user training)

The provider must provide an interface for data import and enable it to be enriched with external legal data.

The following companies in the WBM Group are expected to use the tool:

WBM Housing Association Berlin-Mitte mbH (WBM)

WBMI Real Estate GmbH Berlin (WBMI)

Berlin residential and commercial building GmbH BEWOGE (BEWOGE)

EAER Housing Association Friedrichshain mbH (EAER)

Mertensstraße 16 GmbH (M16) - investment company

The companies have a total of 1,660 economic units in Berlin. These include a total inventory of approximately 32,100 apartments and approximately 1,460 commercial units and approximately 2,200 garage and underground parking spaces.