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 requesting you to do so separately.

1. You must submit a notification by March 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
     
   • 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 can lead to a change in or loss of the tax exemption.
     Example: A property previously used by the church is rented or sold to a commercial enterprise.
     
2. 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 "Extern: My ELSTER (Öffnet in neuem Fenster)" portal. For this purpose, the tax authorities provide you with the electronic form "Property tax change notification" in the "Extern: My ELSTER (Öffnet in neuem Fenster)" portal. If you have already submitted your property tax return via "Extern: My ELSTER (Öffnet in neuem Fenster)", you can simply copy the data from this, adjust it if necessary and submit it digitally to the tax office.