{"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\/fr\/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\">Les propri\u00e9taires immobiliers en Allemagne sont tenus de payer une taxe fonci\u00e8re annuelle ainsi que le paiement unique de la taxe de transfert de propri\u00e9t\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vue d'ensemble<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br><p>Imp\u00f4ts fonciers<\/p><br><\/li>\n\n\n\n<li><br><p>Taux d'imp\u00f4ts fonciers<\/p><br><\/li>\n\n\n\n<li><br><p>Taxes sur les transferts immobiliers<\/p><br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Imp\u00f4ts fonciers<\/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\">Taux d'imp\u00f4ts fonciers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux d\u2019imposition fonci\u00e8re est calcul\u00e9 en multipliant :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La valeur unitaire d\u00e9termin\u00e9e du terrain<\/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\">Le taux d\u2019imposition de la propri\u00e9t\u00e9 varie entre 0,26% et 1%, selon le type d\u2019utilisation de la propri\u00e9t\u00e9 et l\u2019\u00c9tat dans lequel elle est situ\u00e9e.<\/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\">Taxes sur les transferts immobiliers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si un bien immobilier est acquis en Allemagne ou transf\u00e9r\u00e9 d\u2019une autre mani\u00e8re, une taxe de transfert immobilier unique doit \u00eatre pay\u00e9e (g\u00e9n\u00e9ralement par l\u2019acheteur du bien). Selon l\u2019\u00c9tat, le taux de taxe sur les biens immobiliers est de 3,5% \u00e0 6,5% du prix d\u2019achat convenu.*<\/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\">Taux d\u2019imposition des transferts immobiliers dans les \u00c9tats f\u00e9d\u00e9raux respectifs en 2015 3,5% Bavi\u00e8re, Saxe 4,5% Hambourg 5,0% Bade-Wurtemberg, Br\u00eame, Mecklembourg-Pom\u00e9ranie occidentale, Basse-Saxe, Rh\u00e9nanie-Palatinat, Saxe-Anhalt, Thuringe 6,0% Berlin, Hesse 6,5% Brandebourg, Rh\u00e9nanie-du-Nord-Westphalie, Sarre, Schleswig-Holstein L\u2019imp\u00f4t sur les transferts immobiliers doit \u00e9galement \u00eatre pay\u00e9 si les parts dans une soci\u00e9t\u00e9 immobili\u00e8re sont c\u00e9d\u00e9es \u00e0 95% personnes au cours des cinq ann\u00e9es suivantes.<\/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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