Skip to content

Property tax reform

People who own land must pay land tax.

The calculation of property tax was declared unconstitutional in 2018.
This means that the state had to create a new regulation for property tax.

The new regulation will apply from 2025.
The tax office must determine the value of all properties by 2025.
People who own a plot of land must submit a Grundsteuer declaration.
This website will help you with this.

The tax office sends out letters about land.
You may have received a letter.
If so, the tax office still needs your Grundsteuer declaration.

The Grundsteuer declaration must be submitted via the Internet.
The tax office has a free program.
The program is called ELSTER.
ELSTER is the abbreviation for ELektronische STeuer ERklärung.
The program guides you through the declaration.
If incorrect entries are made, ELSTER will point this out.

The property must be entered in the Grundsteuer declaration

There are small pictures on this website.
These are important information.
You can click on each picture.
You will then receive the information.
The following information is available

  • The Finanz-Amt has important information for people with property.


  • The tax office has important information for appraisals. An appraisal determines the value of your property.


  • Important for changes to your property. The tax office has information for this case.

  • Answers to frequently asked questions can be found in the FAQ.

  • The tax office has provided information about properties. This should be used for the Grundsteuer declaration. You can find your property under "Standard land values for land assets" or "Land and forestry parcel information".

Representation of standard land valuesDisplay of parcel information

Artboard Copy