Property tax, general information
Unfortunately this specification of service has not yet been completely translated.

Hier finden Sie allgemeine Informationen zur Grundsteuer in Hamburg.
The new property tax will be levied from January 1st, 2025 on the basis of property tax values.

In a multi-stage process, the real estate tax base amount is determined on the basis of the real estate tax value of your property or an agricultural and forestry business.
The real estate tax results from the real estate tax measurement amount to which an assessment rate is applied. The assessment rates for 2025 for agricultural and forestry businesses (property tax A), properties (property tax B) and undeveloped properties ready for construction (property tax C) will be determined in 2024.

Property tax will be levied on the basis of the previous assessed value until December 31, 2024. Until then, the assessment rate for real estate is 540 per cent (property tax B) and the assessment rate for agricultural and forestry operations is 225 per cent (property tax A).

You can find many questions and answers about the new property tax in the chatbot (see links).
Declaration forms for the unit assessment are available on the Internet (see links).
For the new property tax, the declarations can be submitted via ELSTER or in paper form from July 1st, 2022. The latest submission date is October 31, 2022.
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

  • You own property in Hamburg

Hints

  • When real estate is sold, the seller is still liable for the real estate tax in the year of the sale. The purchaser is liable for tax in subsequent years.
  • Properties that serve charitable, church or scientific purposes, among other things, can be exempt from property tax.
  • In Hamburg, the tax office for transaction taxes and real estate is responsible for administering the property tax. The responsibility within the tax office depends on the location of the property.
  • The ten-digit tax number, which begins with "16", corresponds to the so-called unit value file number. The tax number remains unchanged for the new property tax. You can find this in your last property tax notice, corresponding correspondence with the tax office or your account statements when paying the property tax
  • Please always notify changes to account data and SEPA direct debit mandates in writing (letter or fax) with original signature.

Related Links

  • Tax office for transfer taxes and real estate
  • Forms and instructions for unit assessment
  • SEPA mandate VuG
  • Property tax chatbot
  • Hamburg property tax
Old right:
  • The previous process will not change until the end of 2024
New right:
  • After submitting the declaration to determine the property tax value, you will receive a corresponding assessment notice
  • From the end of 2024, you will also receive a notification of the trade tax base amount and the property tax notification, which will show your specific payment burden

Responsible for the content
No information available

Last update or date of publication
No information available