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If you own property, you have to pay property tax every year.
A distinction is made between
Note: Your personal assets as a property owner are irrelevant.
You have ownership, partial ownership or heritable building rights to a property.
Real estate includes
For reference dates up to and including 1 January 2024, the responsible tax office must first determine the unit value of the property in accordance with the Valuation Act.
The assessed value determined is then multiplied by the tax assessment figures stipulated in the Property Tax Act.
These are
The property tax assessment amount calculated in this way is passed on to the municipality.
For reference dates from 1 January 2025, the responsible tax office will first determine the property tax value in accordance with the state property tax law due to the reform of the property tax. Further information on the property tax reform can be found below in the "Notes" section.
The calculated property tax value is then multiplied by the tax assessment figures stipulated in the state property tax law.
These are
The property tax rate calculated in this way is passed on to the municipality.
Irrespective of the reference date, your tax amount is calculated by multiplying the tax assessment amount by a so-called assessment rate. The assessment rates can be set by the municipality itself and anchored in the municipal statutes.
The calculated values
will be communicated to you in a separate notice.
Note: The municipality is bound by the basic values of the tax office when determining the property tax.
The property tax is assessed for the calendar year and is payable in four instalments on the following dates:
Note: The entire annual amount can also be paid at once on 1 July. A separate application is required for this.
none
none
If you sell a property for which you have previously paid property tax, the tax office regularly reassesses the property tax amount for the purchaser on its own initiative. This takes place on 1 January of the year following the change of ownership. Only then can the municipality or city assess the property tax to the new owner and relieve you.
This also applies if the owner of a building on third-party land (e.g. a garage or bungalow) changes on key dates up to and including 1 January 2024.
All agreements made in your purchase contract regarding the assumption of payment obligations by the purchaser of the property are private law regulations and do not affect the payment of property tax.
Certain properties are exempt from property tax (for example, properties owned by religious organisations and also used for religious purposes).
Reform of property tax
On 10 April 2018, the Federal Constitutional Court ruled that the valuation of land at the unit value violates the German Basic Law, as the unit value is still determined according to the value ratios of 1964 (West) and 1935 (East).
In accordance with the requirements of the Federal Constitutional Court, a reform of property tax has since been decided at federal level:
Grundsteuergesetz (GrStG)
Bewertungsgesetz (BewG)
Landesgrundsteuergesetz (LGrStG)
machine generated, based on the German release by: Oberfinanzdirektion Baden-Württemberg als Vertreterin des Finanzministeriums Baden-Württemberg, 16.01.2025
