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

Procedure

• First of all, you appoint a recognized auditor to check the professional obligations arising from the Real Estate Agent and Property Developer Ordinance.
• You submit the audit report in writing or electronically to the responsible supervisory authority.
• If you have not carried out any activities in the reporting year, submit a negative declaration to the competent supervisory authority.
• If your supervisory authority charges fees for reviewing the report, you will then receive a fee notice.

Legal bases

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

More information

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 deadline specified above; a fine may be imposed for this.

Legal remedy:

• Action before the administrative court.
• Appeal (depending on state law, an appeal may be excluded).