Grundsteuer Festsetzung für Land- und forstwirtschaftliches Vermögen

Property tax is a municipal tax that is levied on property located in the municipal area.

Property tax is a municipal tax that is levied on property located in the municipal area.
If you use agricultural and forestry land or an agricultural and forestry business, you have to pay property tax - the so-called property tax A. You will receive a property tax assessment notice from the municipality.
Property tax is assessed in a three-stage procedure. The basis of the property tax assessment notice is the replacement economic value determined by the tax office in accordance with the Valuation Act on the basis of the value conditions on January 1, 1964. This value in turn forms the basis for the property tax assessment amount.
The tax assessment amount multiplied by the assessment rate forms the tax to be paid. The assessment rate is set by the municipality by means of bylaws. The assessment rate for agricultural and forestry assets may differ from that for real estate.

Under certain conditions, you can apply to the municipality for a partial remission of the tax if the normal gross profit is reduced by more than fifty percent and other conditions are met.
Changes to the legal or actual circumstances of the property only have an effect on basic tax in the following year. For example, if you lease your property, the new tenant will only be liable for property tax from the following year.

The basis for the tax assessment and collection is laid by the relevant tax office during the valuation. The necessary documents for the valuation must already be submitted in the valuation and property tax assessment procedure there.
If you wish to apply for a waiver, please contact your local authority to find out in what form and with what documents this should be done.

The tax liability arises if you are the user of an agricultural or forestry area or an agricultural or forestry business.

Please contact your local authority for details of permitted payment methods.

None, It is a tax payment; further costs only arise in the event of late payment or non-payment (e.g. late payment surcharges).

After the tax office has issued a substitute economic value and a property tax assessment notice, the municipality will issue you with a notice of assessment of property tax A on this basis. This notice may contain the assessment of property tax A for one or, if applicable, several calendar years.
If the same tax is to be paid in the future as in the previous year, the municipality can also set the property tax by public notice.
Property tax must be paid in accordance with the specified payment dates.

One quarter of the annual amount of property tax is due on February 15, May 15, August 15 and November 15.
Municipalities may decide that small amounts are due in one annual amount or in half annual amounts.
In addition, the tax can also be paid in one annual amount on July 1 at your request.

If you use agricultural and forestry land or an agricultural and forestry business, you must pay property tax A for this.

• Assessment of property tax for agricultural and forestry assets
• Tax debtor: owner or user of agricultural and forestry property
• Basis: Replacement economic value determined by the tax office and property tax assessment amount
• Property tax amount is calculated by multiplying the property tax assessment amount by the assessment rate
• Responsible: municipality authorized to levy

The respective municipality in which the agricultural and forestry land or the agricultural and forestry business is located.

Forms: generally none; if necessary, direct debit authorization for the municipality to participate in the direct debit procedure
Online procedure possible: please ask your municipality.