responsibility finder
Schleswig-Holstein

Property tax

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Property tax is a real tax (also known as property tax). It is linked to the ownership, condition and value of a property. It is levied by the municipality in whose territory the property is located.

The tax is levied on real estate located in Germany. Real estate includes

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

The tax office is responsible for valuing the individual properties.

The assessed value forms the basis for the tax assessment amount. The municipality decides the assessment rate with the budget bylaws and issues the property tax assessment notice. The tax assessment amount multiplied by the assessment rate forms the tax to be paid.

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

Current information on the reform of property tax can be found here:


Who should I contact?

To your responsible municipal, local or city administration.

The tax office in whose area the property is located is generally responsible for issuing the assessment notice and property tax assessment notice as well as the notice on the property tax assessment amount.

Legal basis
  • Valuation Act (BewG),
  • Real Estate Tax Act (GrStG).
What else should I know?

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

Author

The text was automatically translated based on the German content.

Who should I contact?

To your responsible municipal, local or city administration.

The tax office in whose area the property is located is generally responsible for issuing the assessment notice and property tax assessment notice as well as the notice on the property tax assessment amount.

Legal basis

  • Valuation Act (BewG),
  • Real Estate Tax Act (GrStG).

What else should I know?

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

Author

The text was automatically translated based on the German content.

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