What is the legal basis for the development charge?
According to Section 127 (1) of the German Building Code (BauGB), the city is obliged to levy development charges.
The city council has taken this provision into account and issued the development contribution statutes dated 25.01.1989 as amended on 27.05.1992, 24.03.1999, 21.10.2004 and 09.05.2005.
What are development charges payable for?
Development contributions are payable for the initial construction of development facilities. Development facilities within the meaning of the statutory provisions are, in particular, the public roads, paths and squares intended for construction, the public paths within the construction areas that cannot be used by motor vehicles, the facilities for protecting construction areas against harmful environmental effects (noise protection facilities).
Contributable development costs are determined according to the actual costs incurred.
Contributable development costs also include the costs of acquiring and clearing the land for the development facilities, drainage and lighting facilities.
How does the city contribute to the eligible costs?
The city's own contribution to the eligible development costs is 10 percent.
How is the apportionable expense distributed?
The eligible development costs determined and reduced by the city share are distributed to the properties developed by the development facility. The distribution scale of the individual property is calculated by multiplying the size of the property (area) by a usage factor, which depends on the number of full storeys permitted on the property and the type of use (e.g. commercial use).
The exact details of the distribution regulation can be found in § 5 of the development contribution statutes.
When does the obligation to pay contributions arise?
As a rule, the obligation to contribute arises with the final construction of the development facility and the receipt of the last contractor invoice.
If a contribution obligation has not yet arisen, advance payments on the development contribution can be demanded if a construction project on the property is approved or if the final construction of the development facility has begun and the final construction of the development facility is expected within four years.
Before the obligation to contribute arises, the development contribution can also be redeemed by payment of a one-off amount by mutual agreement.
Who is liable to pay contributions?
The person liable to pay the contribution is the owner of the property subject to the contribution obligation at the time of notification of the contribution notice. If the property is encumbered with a heritable building right, the heritable building right holder is liable to pay the contribution instead of the owner. Several parties liable to pay contributions may be held jointly and severally liable; however, apartment and part owners are only liable to pay contributions in proportion to their co-ownership share.
The city cannot take into account any private-law regulations deviating from this (e.g. in purchase contracts).
When is the development fee due?
The development contribution is due one month after notification of the contribution notice. To avoid undue hardship, the city may allow the development charge to be deferred or paid in installments.
Who provides information?
Of course, this information sheet cannot answer all questions relating to the development charge. If you have any further questions, please do not hesitate to contact the following staff at Salzgitter-Lebenstedt Town Hall in the Contributions, Allocation Service and General Administration Department:
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Downloads
- Statutes on the collection of development charges in the city of SalzgitterPDF-File29,46 kB
- Statutes amending the statutes on the levying of development chargesPDF-File16,51 kB
- 2nd statute amending the statutes on the levying of development chargesPDF-File10,95 kB
- 3rd statute amending the statutes on the levying of development chargesPDF-File24,21 kB
- 4th statute amending the statutes on the levying of development chargesPDF-File7,24 kB