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Property Tax A or B? Why the Classification of a Plot Determines the Tax Amount
Read moreThe party registered as owner in the land register on January 1 remains liable for property tax for the entire calendar year. A proportional apportionment between seller and buyer is usually regulated contractually in the purchase agreement.
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 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 moreYes, property tax is generally payable irrespective of actual use or any vacancy, as it is linked to ownership of the property rather than its use.
Read moreIf the declaration of assessment is not submitted by the deadline, the tax office may estimate the property tax value and additionally impose late filing surcharges as well as coercive fines. A subsequent submission is nevertheless generally still possible.
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 moreYes, in the case of significant loss of income that is not self-inflicted, for example due to structural vacancy or damage from a disaster, a partial remission of property tax may be granted upon application pursuant to § 33 of the Grundsteuergesetz (Property Tax Act).
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 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.
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