Property tax, general information
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Hier finden Sie allgemeine Informationen zur Grundsteuer in Hamburg.
The new property tax will be levied from 01/01/2025 on the basis of the property tax values.

In a multi-stage process, the base tax base is determined on the basis of the property tax value of a property or an agricultural and forestry business.
The property tax results from the base tax base to which a tax rate is applied. The assessment rates for the year 2025 for companies in agriculture and forestry (property tax A), land (property tax B) and undeveloped, building-ready land (property tax C) will be determined in 2024.

Until December 31, 2024, property tax will be levied on the basis of the previous unit value. Until then, the rate of assessment for land is 540% (property tax B) and the rate of assessment for agricultural and forestry businesses is 225% (property tax A).

You can find many questions and answers about the new property tax in the chatbot (see links).
Explanation forms for the unit assessment are available on the Internet (see links).
For the new property tax, the declarations can be submitted from 07/01/2022 via ELSTER or in paper form.
To pay the property tax, a SEPA direct debit mandate can be issued using the form provided on the Internet (see links). An existing SEPA direct debit mandate continues to apply to the new property tax.

Preconditions

  • Sie sind Eigentümer eines in Hamburg belegenen Grundstücks und zur Abgabe einer Erklärung zur Feststellung des Grundsteuerwerts verpflichtet

Hints

  • In the case of property sales, the seller is still the debtor of property tax in the year of the sale. The purchaser is liable for tax in the following years.
  • Properties that serve, among other things, charitable, church or scientific purposes can be exempt from property tax.
  • In Hamburg, the tax office for transfer taxes and property is responsible for the administration of property tax. Responsibility within the tax office depends on the location of the property.
  • Please always communicate changes to account details and SEPA direct debit mandates in writing (letter or fax) with an original signature.

Related Links

  • Tax office for transfer taxes and real estate
  • Forms and instructions for unit assessment
  • SEPA mandate VuG
  • Property tax chatbot
Altes Recht:
  • Der bisherige Ablauf ändert sich bis Ende 2024 nicht
Neues Recht:
  • Nach Abgabe der Erklärung zur Feststellung Grundsteuerwerts erhalten Sie einen entsprechenden Feststellungsbescheid
  • Voraussichtlich ab Ende 2024 erhalten Sie außerdem einen Bescheid über den Gewerbesteuermessbetrag und den Grundsteuerbescheid, aus dem sich Ihre konkrete Zahllast ergibt

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