{"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\/it\/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\">I proprietari di immobili in Germania sono tenuti a pagare l'imposta annuale sul patrimonio immobiliare nonch\u00e9 il pagamento unico dell'imposta di trasferimento di propriet\u00e0.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Riassunto<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br><p>Imposta immobiliare<\/p><br><\/li>\n\n\n\n<li><br><p>Tasso dell'imposta immobiliare<\/p><br><\/li>\n\n\n\n<li><br><p>Tassa di trasferimento di propriet\u00e0<\/p><br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Imposta immobiliare<\/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\">Tasso dell'imposta immobiliare<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Il tasso di imposta immobiliare \u00e8 calcolato moltiplicando:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Il valore unitario determinato del terreno<\/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\">Il tasso dell'imposta immobiliare varia tra il 0,26% e il 1%, a seconda del tipo di utilizzo della propriet\u00e0 e dello stato in cui si trova.<\/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\">Imposta di trasferimento immobiliare<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se il bene immobile viene acquisito in Germania o trasferito in altro modo, \u00e8 necessario pagare una tassa di trasferimento immobiliare una tantum (di solito a carico dell\u2019acquirente del bene). A seconda dello stato, il tasso di imposta sul bene immobiliare \u00e8 compreso tra il 3,5% e il 6,5% del prezzo di acquisto concordato.*<\/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\">Tasse di imposta sul trasferimento di propriet\u00e0 negli Stati federali rispettivi nel 2015 3,5% Baviera, Sassonia 4,5% Amburgo 5,0% Baden-W\u00fcrttemberg, Brema, Meclemburgo-Pomerania Ocidentale, Sassonia-Anhalt, Turingia 6,0% Berlino, Sassonia 6,5% Brandeburgo, Renania Settentrionale-Vestfalia, Saarland, Sassonia-Anhalt L'imposta sul trasferimento di propriet\u00e0 deve essere pagata anche se le quote di partecipazione in una societ\u00e0 fittizia con immobili sono trasferite a 95% entro cinque anni.<\/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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