Submit mandatory annual audit report or negative declaration as property developer and/or construction supervisor

• First, you commission a recognized auditor to audit the professional obligations arising from the Broker and Property Developer Ordinance.
• You submit the audit report in writing or electronically to the responsible supervisory authority.
• If you did not carry out any activities in the year under review, you submit a negative declaration to the responsible supervisory authority.
• If your supervisory authority charges fees for reviewing the report, you will then receive a fee notice.

none

• Identification document
• Audit report by a suitable auditor, including an audit opinion as to whether any violations have been identified. In accordance with the Ordinance on the Duties of Real Estate Agents, Loan Brokers, Property Developers, Construction Managers and Residential Property Managers, the note must be signed, stating the place and date, whereby the electronic reproduction of the name is sufficient. A note must also be made stating that there have been no violations.

If no activity was carried out during the reporting period:

• Declaration that no activity was carried out in the reporting period (negative declaration).

Is based on the respective administrative fee schedule of the federal state or on the fee statutes of the authorities responsible under federal state law.

You must submit the audit report or the negative declaration to your competent supervisory body by December 31 of the calendar year following the reporting year at the latest.

• § 34c Abs. 1 Gewerbeordnung
• § 16 Makler- und Bauträgerverordnung (MaBV)

• Action before the administrative court

• Appeal (depending on state law, the appeal may be excluded)

Please note the following:

You are in breach of the regulations if you do not submit the audit report or the negative declaration to the competent authority, or do not submit it correctly, completely or on time by the above-mentioned deadline; a fine may be imposed for this.

09.08.2024

The text was automatically translated based on the German content.