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

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As a construction manager or property developer, you must submit an annual audit report or alternatively a so-called negative declaration to your supervisory authority.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
According to the German Real Estate Agent and Property Developer Ordinance (Makler- und Bauträgerverordnung), you as a property developer and/or construction supervisor are obliged to have a suitable auditor check compliance with the obligations arising from Sections 2 to 14 of the German Real Estate Agent and Property Developer Ordinance (MaBV) every calendar year and to submit the audit report to the competent authority by December 31 of the following year at the latest.   

You choose the auditor for the audit as part of your annual reporting obligations. The audit is carried out at your expense.  

Suitable auditors are in particular  


  • Auditors,
  • sworn auditors,
  • auditing and accounting firms
  • auditing companies and
  • certain auditing associations.

Auditors are unsuitable if there are concerns of bias, i.e. if there are circumstances that could jeopardize the independence of the auditor.  

If you have not carried out relevant activities as a property developer and/or construction manager in a reporting period, you are obliged to submit an unsolicited negative declaration to your competent supervisory authority instead of the audit report. You can submit the negative declaration yourself; the involvement of an auditor is not required.  

If the declaration is submitted by the auditor instead of you as the trader, you must enclose a corresponding power of attorney.

								    

									    Requirements
None.

								    
What documents do I need?
    
    
  • Identity document        
    • 
    
  • Audit report by a suitable auditor        
    • including a check note 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 no violations have occurred.
    • 
    
  • Declaration that no activity was carried out in the reporting period (negative declaration)        
    • If no activity was performed in the reporting period.
    •