Property tax

The property tax is one of the oldest taxes. The tax object is the domestic property. the Real tax is levied by the municipality in which the property is located. The tax payer is the person to whom the property can be attributed when determining the unit value.

The assessment basis is the unit value of the property determined in accordance with the BewG. the Tax base results from the product of the unit value and the tax index, which is determined by the type of property (6% for agricultural and forestry assets; 2.6-3.5% for real estate). The property tax assessment notice is issued by the tax office. The municipal assessment rate is applied to the tax base.
Agricultural and forestry assets are subject to GrSt A; GrSt B covers real estate. The municipality sets the GrSt in the property tax assessment and is thus involved in the taxation process. A breakdown of the tax base is required if the property extends over several municipalities. The GrSt is a business expense that is deductible from income taxes.

A double burden with trade tax is avoided by abatement regulations. The submission of a property tax return is not intended. The assessment of the tax is ex officio according to the standard value determination procedure.

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