Property in Berlin

blueprint

Determine the property tax value

Property owners must submit a declaration of their property tax value for every property – regardless of whether they are using it themselves or renting it out – from the due date 1 January 2022.

  • In cases where a hereditary building right applies, the rightholder must submit the declaration.
  • Where property is built on third-party land, the owner of the land must submit the declaration.
  • If tax numbers have been assigned to tax-exempt property, declarations must also be submitted for these properties.

The request to submit the declaration was issued on 30 March 2022 by public announcement by the Federal Ministry of Finance. The tax office for Berlin will not sent out individual requests.

Request to submit a declaration to determine the property tax value

  • Public announcement by the Federal Ministry of Finance of 30 March 2022

    In German language

    PDF-Document (68.2 kB)

You must provide this information

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

Let us introduce you to: BORIS

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.

Berlinansicht BORIS

BORIS

Free online enquiry of standard land values. You will need the information as of 01/01/2022. Enter the location of your property to see a map excerpt and corresponding standard land value. BORIS

  • Brief introduction to Boris Berlin

    In German language

    PDF-Document (42.8 kB)

Purchasing and selling property

If the property is sold after 01/01/2022, the obligation to submit the declaration generally applies to the person who was the owner on 01/01/2022.

  • Sale an purchase of properties

    PDF-Document (348.4 kB)

Select your property type

Attic apartment in a residential building

Residential property in Berlin

Do you own a residential property? This includes single or shared family dwellings, rented residential properties and apartments. Residential property in Berlin

Berlin manufacturing building

Non-residential property in Berlin

Do you own a non-residential property? This includes businesses, mixed-use property and property with other developments, as well as co-ownership shares. Non-residential property in Berlin