If you are the owner of real estate (or, in the new federal states, the user of agricultural and forestry property) that is not exempt from real estate tax, the tax office will issue a real estate tax assessment notice to you.If you carry out a legal transaction that relates to a domestic property, this is subject to real estate transfer tax.Property tax is a municipal tax levied on real property located within the municipality.Property tax is a municipal tax levied on real property located within the municipality.On April 10, 2018, the Federal Constitutional Court ruled that the previous statutory regulations on the standard valuation of real estate for property tax purposes are unconstitutional and called on the legislature to introduce new regulations by December 31, 2019. The Bundesrat (upper house of the German parliament) passed the package of laws on land tax reform on November 8, 2019, thus comprehensively modernizing the valuation procedure. In addition to the federal statutory regulations, the states were given the option of creating their own state statutory regulations for the valuation of real estate and the levying of real estate tax. The states of Bavaria, Baden-Württemberg, Hesse, Hamburg and Lower Saxony have made use of this option. The remaining states - including Bremen - apply the federal law.
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