Property in Berlin

First, general information must be provided for each property, e.g.:

• tax ID
• competent tax office
• location of the property (street and house number)
• land register excerpt (voluntary)
• plot number
• property area
• co-ownership share
• type of property

You can find information about the tax number, competent tax office and location of the property on notifications or letters from the tax office.
You can find information about the plot number and property area in the land register excerpt, purchase agreement or the Berlin cadastral land register.
The co-ownership share (e.g. 220/10.000) can be found on the declaration of division or the statement of operating costs.

Depending on the property type, the property tax value is determined based on either the gross rental method or the real value method.
These are simplified methods which predominantly use lump sums set out in the law. The declaration asks for some information relating to the specific property:

• land area
• building area
• building age
• type of use
• standard land value

BORIS Berlin is short for “BOdenRichtwertInformationsSystem Berlin” = standard land value information system for Berlin. Use BORIS Berlin to find standard land values.

E.g. enter your address and the standard land value is displayed as a standard land value map with the corresponding technical data.

For your property tax declaration, you will need the standard land value as of 01/01/2022. Enquiries are free-of-charge.