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Every property owner in Germany is liable to real property tax (Grundsteuer). The tax rate depends on the category of real property:
Assessed Value (Einheitswert)
The assessed value of real property is established by the tax authorities according to the German Assessment Code (Bewertungsgesetz), which, in turn, refers to historical values of the property that are usually significantly lower than its present market value.
Property used for agriculture or forestry: 0.6 percent.
Property used for (semi-)detached houses: 0.26 percent – 0.35 percent
All remaining real property (including commercially used real property): 0.35 percent
Municipal Collection Rate (Hebesatz)
Similar to the municipal collection rate applied in case of the trade tax, this collection rate is stipulated by each municipality. Municipalities determine a municipal collection rate for both real property tax “A” and real property tax “B”, with the rate for “B” usually being higher.
When domestic real estate is sold or changes owner, a one-time real property transfer tax (Grunderwerbsteuer) of 3.5 percent of the purchase price is levied if the purchase price or consideration exceeds EUR 2,500.
Real property transfer tax also applies in case of a real-estate owning partnership if 95 percent of the shareholders change within 5 years.
Real property transfer tax is usually paid by the buyer.
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