Grundsteuer#

Real Property Tax, pure Municipal Taxes and Charges, on Real Property (agricultural and forest property, land and buildings, lands in company use). Exempt from the tax is public land or property owned by charitable organisations. Depending on the Einheitswert (assessed value), the tax offices determine the basis of assessment, which is then notified to the municipalities; with the help of an assessment rate the municipal authorities determine the amount payable and levy the tax, which is paid quarterly.