{"id":5974,"date":"2026-09-11T10:17:54","date_gmt":"2026-09-11T08:17:54","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-are-the-tax-rates-for-property-company-owners-in-germany\/"},"modified":"2026-10-06T12:52:14","modified_gmt":"2026-10-06T10:52:14","slug":"what-are-the-tax-rates-for-property-company-owners-in-germany","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/de\/faq\/what-are-the-tax-rates-for-property-company-owners-in-germany\/","title":{"rendered":"What Are the Tax Rates for Property Company Owners in Germany?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Imstande sind die Eigent\u00fcmer von Immobilien in Deutschland, sowohl die j\u00e4hrliche Grundsteuern als auch die einmalige Geb\u00fchr f\u00fcr die \u00dcbertragung von Grundst\u00fccken zu zahlen.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00dcbersicht<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br><p>Grundsteuern<\/p><br><\/li>\n\n\n\n<li><br><p>Mietwertsteuersatz<\/p><br><\/li>\n\n\n\n<li><br><p>Eigentumssteuer<\/p><br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Grundsteuern<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The tax rate of the property tax depends on the type of use of the property. A distinction is made between two categories: \u2022 Property tax &#8220;A&#8221;: land for agricultural and forestry use \u2022 Property tax &#8220;B&#8221;: other developed and constructible land<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mietwertsteuersatz<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Die Steuersatzh\u00f6he der Grundsteuern wird berechnet, indem man die folgende Formel multipliziert:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Der ermittelte Einheitswert des Grundst\u00fccks<\/li>\n\n\n\n<li>The so-called &#8220;unit value&#8221; of a property is determined by the competent tax office. It is based on valuations of land from 1964 (1935 for the former East German states) and for this reason, it is therefore generally much lower than the current value of a property.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">The property tax index<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Die Steuersatzh\u00f6he f\u00fcr Grundbesitzsteuer variiert zwischen 0,26% und 1%, abh\u00e4ngig vom Nutzungszweck des Grundst\u00fccks und dem Bundesstaat, in dem das Grundst\u00fcck liegt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The municipal assessment rate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In comparison with the municipal assessment rate in the case of the commercial tax rate, the municipal assessment rate in the field of property tax is also individually determined by each municipality. In this case, the municipalities set a separate rate for Property tax &#8220;A&#8221; and for Property tax &#8220;B&#8221; whereby the tax rate of Property tax &#8220;B&#8221; is generally somewhat higher.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Example calculation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Example of calculation of the property tax rate for a commercial building in a municipality in a state in West Germany with an average assessment rate of 441% for Property tax &#8220;B&#8221;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">determined Unit Value EUR 1,000,000 (Example) x Property tax index x 0.35% x Local assessment rate &#8220;B&#8221; x 441% = Property tax rate = EUR 15,435 (~ 1.54% of the determined unit value)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Immobilien\u00fcbertragungsteuer<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Wenn Immobilien in Deutschland erworben oder anderweitig \u00fcbertragen werden, muss eine einmalige Immobilientransaktionssteuer entrichtet werden (in der Regel vom K\u00e4ufer der Immobilie). Je nach Bundesland betr\u00e4gt die Steuersatzh\u00f6he 3,5% \u2013 6,5% des vereinbarten Kaufpreises.*<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">* Payable even in case of foreclosures, exchange, etc. only if the purchase price exceeds EUR 2,500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Steuers\u00e4tze f\u00fcr den Immobilien\u00fcbergang in den jeweiligen Bundesl\u00e4ndern im Jahr 2015 3,5% Bayern, Sachsen 4,5% Hamburg 5,0% Baden-W\u00fcrttemberg, Bremen, Mecklenburg-Vorpommern, Niedersachsen, Rheinland-Pfalz, Sachsen-Anhalt, Th\u00fcringen 6,0% Berlin, Hessen 6,5% Brandenburg, Nordrhein-Westfalen, Saarland, Schleswig-Holstein Der Immobilienaufwand muss auch entrichtet werden, wenn die Anteile an einer Partnerschaft mit Immobilien innerhalb von f\u00fcnf Jahren auf 95% betragen.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Home202.png\" alt=\"Home (2)\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Discover the ins and outs of property taxation in Germany. This article informs you about property tax rates, property categories, and how costs are calculated.<\/p>","protected":false},"template":"","faq_category":[9],"class_list":["post-5974","faq","type-faq","status-publish","hentry","faq_category-taxes-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What Are the Tax Rates for Property Company Owners in Germany? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Discover the ins and outs of property taxation in Germany. 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