In November 2019, the federal legislator passed as law to reform the Property Tax Act and the Appraisal Act.
This stipulates that all property across Germany must be revalued as of 1 January 2022. In the course of this so-called primary appraisal, the property tax value on this date will be determined for the first time.
As part of the reappraisal, all property owners must submit an electronic tax declaration to determine the property tax value for their property in Berlin from 1 July 2022 until no later than 31 January 2023.
Based on the data provided by you, the tax office will issue two notifications:
- Property tax value notification on 1 January 2022
- Property tax coefficient notification on 1 January 2025
Property tax value notification
After the tax office receives your declaration, it will confirm the property tax value as of 01/01/2022 with a notification. This value will then be used to calculate property tax for the first time from 2025. Until the end of 2024, property tax will still be calculated based on the standard value.
Property tax coefficient notification
The current factor for Berlin of 810 percent will cease to be valid at the end of 2024. As a result, in 2024, the Berlin House of Representatives will set a factor to be applied from 2025. Once this is complete, you will be sent the tax coefficient notification on 01/01/2025 as well as a property tax notification.
The notifications of the property tax value and the property tax coefficient will only contain the measurement bases. The new tax amount payable from 2025 and the deadlines will be provided in the property tax notification.
If you have a direct debit mandate for your property tax, this will continue to be valid.