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In the case of partial letting, the property tax value is determined uniformly for the entire building, taking into account both the owner-occupied and the let area, with proportional consideration of the respective use.
Read moreBoth procedures must be considered separately from a legal standpoint, as different valuation bases apply. However, successfully demonstrating a lower value in one procedure can serve as supporting argumentation in the other procedure.
Read moreThe tax office issues a separate, proportional property tax value notice for each condominium unit within the community, based on the co-ownership share of the respective unit as registered in the land register.
Read moreA significant change of use must be reported to the tax office and generally leads to an update of the property tax value, as commercially used areas are sometimes subject to different valuation parameters than residential space.
Read moreAfter a demolition, this must be reported to the tax office, whereupon the property tax value is adjusted by way of an update to reflect the new use as an undeveloped plot of land, usually with noticeable effects on the amount of tax.
Read moreFor listed buildings, the Grundsteuergesetz (Property Tax Act) provides for a remission of property tax under certain conditions due to increased maintenance costs, provided that these costs demonstrably exceed the achievable income.
Read moreFor mixed-use properties, the property tax value is determined proportionally according to the respective usable areas for residential and commercial use, as different valuation parameters and, in some cases, different tax assessment rates apply to both types of use.
Read moreIn the case of a heritable building right (Erbbaurecht), it is generally the leaseholder, not the landowner, who is liable for property tax, since both the building and the use of the land are economically attributed to the leaseholder.
Read moreFor condominiums, the property tax value is first determined for the entire building or property and then allocated proportionally to the individual units according to the co-ownership share registered in the land register.
Read moreGenerally required are the property tax value notice, land register extract, site plan, building plans, as well as evidence of value-reducing particularities such as contamination, renovation backlog, or an unfavorable property layout.
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