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Who has to pay property tax?

Anyone who owns property in Germany is liable for property tax. This includes in particular

  • developed and undeveloped land
  • Residential and partial ownership
  • Heritable building rights
  • Residential and partial hereditary building rights
  • Agricultural and forestry businesses
  • agricultural and forestry land (so-called piece land)

Information on the new property tax from January 1, 2025 can be found on the state's own website.

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