Expansion contributions

Development contributions are levied only for the renewal, expansion, improvement, and/or reconstruction of public transport facilities that have already been completed for the first time. The municipality alone bears the costs of mere repair and maintenance measures. If a public transport facility is being constructed for the first time (for example, in a new development area), development contributions are levied in accordance with the provisions of the Federal Building Code, rather than recurring contributions, for partial refinancing.

For the WKB VA (Water and Wastewater Charge for Urban Development), newly constructed and planned transport infrastructure constitutes the assessment area, the so-called billing unit, as a single public facility. Unlike the one-time contribution system, the WKB VA is levied not only on the property owners directly adjacent to the transport infrastructure affected by the respective expansion project, but on all property owners within the billing unit, thus distributing the charge across a significantly larger number of properties subject to the charge.

All properties within the billing unit that are usable in a building or similar manner and that have the legal and actual possibility of access to a transport facility located within the billing unit are subject to the contribution obligation. The properties subject to the contribution form a community of shared responsibility for the billing of recurring contributions for public transport facilities. Properties for which a development contribution or a one-time improvement contribution claim has already arisen in the past are exempt, provided the statutory requirements are met.

The amount of the development contribution depends, in addition to the size of the property and the building development possibilities, on the actual investment costs incurred in the respective year. Therefore, the contribution is not a fixed amount each year. In years in which significant investments are made in the expansion of public transport infrastructure, the development contribution is correspondingly high. No development contribution is payable for years in which no expansion costs are incurred.

The costs of the development project are first assessed for their eligibility for contributions. The assessable costs are then subtracted from the municipality's share of the assessable expenses. This amount is divided by the weighted area of all assessable properties within a billing district (total distribution area). This calculation yields the contribution rate per square meter of assessable properties. To determine the contribution amount for each individual property, the contribution rate is multiplied by the weighted area of the assessable property to obtain the individual contribution amount.

The basis for determining the WKB is the land area with surcharges for full stories as well as surcharges for commercial, industrial or similar use.

Land area

The calculation of development charges is generally based on the property area as recorded in the land register. In areas covered by a development plan, the entire property area is generally used as the basis for calculating the charge. However, in areas without a development plan, a depth limitation applies to properties with excessive depth. This means that these properties are generally only subject to charges up to a depth of 35 meters. Exceptions to this include properties that are built upon beyond the 35-meter limit. In this case, the depth limitation is extended.

Full story surcharge

The additional story allowance is calculated based on the entire plot area and does not refer to the living space of the buildings. If a property is located within the area covered by a development plan, the maximum permissible number of stories stipulated in the development plan applies. If, in exceptional cases, taller buildings have been approved, the actual buildings on the property are the determining factor. In areas without a development plan, the permissible number of stories is determined by the surrounding buildings. Should taller buildings be approved or already exist in these areas, the actual buildings on the property are also decisive.

( Example (If, in an area with ten houses, nine houses have two full stories and one house has one full story, all houses are assessed as having two full stories. If, in the same area, one house has three full stories, this property is assessed with its actual number of full stories. All other properties continue to be assessed with two full stories.)

surcharge

For properties in core, commercial, and industrial areas, as well as for other properties used exclusively for commercial, industrial, or similar purposes, the assessable land area is increased by 20%. For properties that are only partially used for commercial, industrial, or similar purposes, this so-called "type surcharge" amounts to 10%.
This is intended to ensure that properties whose commercial use generates increased pedestrian and/or vehicular traffic within the traffic area are given greater consideration than properties used exclusively for residential purposes. Properties considered to be used commercially or in a similar manner include, for example, those housing business premises, offices, treatment rooms, teaching facilities, law firms, or similarly used spaces.

Calculation examples:

Further details can be found in the development contribution notice.

The municipality contributes to the total costs eligible for development charges through a so-called municipal share. This share is defined in the respective bylaws. It must correspond to the traffic volume not attributable to the property owners liable for the charges and amounts to at least 20%. The remaining eligible costs are distributed among the owners or holders of real rights of use of the properties subject to the charges. They will also receive the assessment notices in the future. The specific property owner liable for the charges is determined by the respective development charge bylaws. A registered leasehold or usufruct right is considered a real right of use. In the case of condominiums and partial ownership, the individual condominium owners and partial owners are liable for the charges according to their ownership share as recorded in the land register. If there are multiple property owners liable for the charges who are not condominium owners or partial owners, they are jointly and severally liable as co-owners.

The identity of the person liable for the contribution in each individual case can be found in the development contribution notice.

If any changes have occurred (e.g., owner, address, number of floors, type of use, etc.), please let us know. You can also do so electronically using our digital feedback form.

• Municipal contribution regulations of the respective municipality (these are HERE to find)
• Section 24 Municipal Code (GemO)
• Section 10a of the Municipal Charges Act (KAG)