{"id":2144,"date":"2026-01-27T16:35:04","date_gmt":"2026-01-27T15:35:04","guid":{"rendered":"https:\/\/new.rogers-immobilien.de\/news\/solarpflicht-bei-dachsanierung-finanzielle-vorteile-durch-foerderungen-und-kfw-kredite-in-2025\/"},"modified":"2026-09-02T12:22:18","modified_gmt":"2026-09-02T10:22:18","slug":"grundsteuer-bayern","status":"publish","type":"post","link":"https:\/\/www.rogers-immobilien.de\/en\/news\/grundsteuer-bayern\/","title":{"rendered":"Property tax reform \u2013 How will property tax be calculated in Bavaria in the future?"},"content":{"rendered":"

Property tax in Bavaria will change starting in the year 2025. All plots of land and buildings in Germany are subject to property tax, regardless of whether the plots and buildings are used for living, freelance activities, commercial purposes, or for an agricultural and forestry business. The property tax reform grants the federal states the opportunity, via the state opening clause, to deviate from the federal model and make their own decisions regarding property tax. Real estate owners in Bavaria can rejoice because the Free State has opted for the so-called area model. Thus, the area of the property, the size of the building, and the type of use are decisive for the property tax. The location, the value of the property, the age, and the condition of the object play no role in determining the tax burden. In this article, you will learn how the property tax will be calculated in the future and what needs to be considered during the recalculation due to the property tax reform.<\/strong><\/p>\n

Basics of property tax<\/h2>\n

The Property tax<\/strong> is closely related to parcels of land and buildings<\/strong> linked. This means that it is not tied to the property owners. The tax collected remains with the respective city or municipality where the property is located. Therefore, it is not decisive where the owner lives. The property tax revenue should for public services<\/strong> of the municipalities. This could include expenses for fire protection, infrastructure, street lighting, childcare, playgrounds, or cultural facilities.<\/p>\n

The Federal Constitutional Court has ruled that starting in 2025, the property tax will be calculated and reformed based on a new basis<\/strong> must be. The Federal Constitutional Court views the current assessed values as outdated, low, and unconstitutional, making a new regulation necessary. Although the new property tax will only apply from 2025, the data for this is being collected at the Deadline January 1, 2022<\/strong> surveyed. Thus, the basis of calculation for all properties in Bavaria is established.<\/p>\n

For the calculation of the property tax amount are in Bavaria from 2025 only the areas of the property and the buildings<\/strong> crucial. This is intended to ensure that the amount of the property tax is transparent and can be calculated without bureaucracy. The value of the property plays no role in this. As a result, properties do not have to be reassessed over and over again, and the property tax is not automatically linked to rising real estate prices. This is advantageous for property owners in Bavaria.<\/p>\n

How high will the property tax be in the future?<\/h2>\n

Due to the real estate tax reform, the tax amount will change because continuing the old real estate tax is not constitutionally possible. However, how high it will turn out cannot be answered in a general way. Within a municipality, shifts in burden between properties can nevertheless be expected. Some owners will have to pay less, others more than before.<\/strong> The amount of property tax is primarily determined decisively by the assessment rate of the respective municipality. The municipalities are expected to set the assessment rate in 2024.<\/p>\n

Do property owners have to submit a property tax return?<\/h2>\n

Property owners must submit a property tax return to the tax office so that the municipalities can determine the new property tax. For each property or agricultural and forestry business, a Property tax return from July 1, 2022 to October 31, 2022<\/strong> can be submitted. The declaration can be submitted, for example, via ELSTER or using paper forms.<\/p>\n

When will property owners receive the new tax assessments?<\/h2>\n

Once owners have submitted their declaration, it can be expected that the tax office will begin processing it promptly. The assessment notices will be issued starting in July 2022 depending on when the property tax return was received. Since the new assessment rates only in 2024<\/strong> are decided upon, property owners can expect to receive the property tax assessment notices. The tax office will send a letter with two notices, namely the property tax equivalent amount notice or property tax value notice as well as the property tax assessment figure notice. Property owners will receive another letter with the actual property tax assessment notice from the municipality. This will state the amount of property tax due starting from the year 2025.<\/p>\n

Who pays the property tax?<\/h2>\n

The owner of the property must pay the property tax. Does the property belong multiple owners, they are jointly liable for the property tax<\/strong>. When an apartment or a house is rented out, the Landlord is entitled to pass on the property tax paid by them to the tenant<\/strong>. A corresponding agreement regarding this is the prerequisite for the landlord to pass on the property tax via the Utility bill<\/strong> can demand from the tenant. As an experienced Real estate agent<\/a> let's pay attention to Rental<\/a> that a legally secure clause regarding this is included in the rental agreement.<\/p>\n

For properties encumbered by a leasehold, the leaseholder must pay the property tax for the entire property, i.e., the person who owns the leasehold.<\/p>\n

If the building belongs to someone other than the owner of the land (building on land owned by a third party), the property owner the property tax for the building<\/strong> and the Owner of the land the real estate tax for the land<\/strong>.<\/p>\n\n\t

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