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

The property tax is levied by the municipality on whose municipal territory the property is located.

The property tax is a real tax (also called object tax). It is linked to the property, the nature and the value of a property. It is levied by the municipality on whose territory the land is located.

Taxable is the real estate located in Germany. Real estate is

  • agricultural and forestry assets (property tax A) or
  • Real estate and business assets (property tax B).

The tax office is responsible for the valuation of the individual objects.

The unit value forms the basis for the tax measurement amount. The municipality decides on the levy rate with the budget statute and issues the property tax assessment. The tax measurement amount multiplied by the levy rate constitutes the tax payable.

In the case of real estate sales, the seller is still liable for property tax in the year of sale. The purchaser is liable for tax in the following years.

Hints

Further information on the subject of taxes can be found on the website of the Federal Ministry of Finance (BMF).

  • BMF - Taxes
  • Valuation Act (BewG),
  • Property Tax Act (GrStG).

Related Links

  • BewG
  • GrStG

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