Changes to real estate

If you own property (e.g. a detached house or a condominium) and there are changes to it, you must submit a so-called "property tax change notification" (notification) to the tax office. This is done without the tax office asking you to do so separately.

• You must submit a notification by January 31 of the following year if at least one of the following reasons for change applies:
  • the property tax value changes
    Example 1: A partial area is added to an existing property or a partial area is sold.
    Example 2: The development status of an undeveloped plot of land changes (expected building land becomes raw building land or raw building land becomes land ready for construction)
    
  • the type of property changes
    Example: An agricultural property is included in a reallocation of building land
    
  • facts have arisen that may lead to a first-time determination
    Example 1: A property with an apartment building is divided into condominiums.
    Example 2: A plot of land is divided into several new plots
    
  • facts have arisen that may lead to a revocation of the property tax value
    Example: Several properties are merged
    

Note: If there have been changes in 2022 or 2023, it is sufficient to notify the tax office by December 31, 2024.

• Notification must be made within three months of the change occurring if
  • the conditions for a reduction in the tax base no longer apply or
    Example: A building is no longer used primarily for residential purposes
    
  • the use or the ownership structure of a property that is fully or partially exempt from property tax changes and this may lead to a change in or elimination of the tax exemption.
    Example: A property previously used by the church is rented or sold to a commercial enterprise.

• You do not have to report the following changes:
  • Change of ownership
  • Changes to standard land values by the expert committees
  • Construction of a building or its demolition, structural changes to any existing building

The notification must always be made in electronic form. You can do this via the "My ELSTER" portal. For this purpose, the tax authorities provide you with the electronic form "Property tax change notification" in the "My ELSTER" portal. If you have already submitted your property tax return via "My ELSTER", you can simply copy the data from this, adjust it if necessary and submit it digitally to the tax office.