Tax offices send out property tax notices

Berlin's tax offices start sending out notices for the new property tax. Homeowners will soon know how much they will have to pay when the nationwide property tax reform comes into force in 2025.

All notices should be sent out by the end of the year, according to a spokeswoman for the tax authorities. "This makes Berlin the fastest in Germany."

Two notices for homeowners

Strictly speaking, there are two notices: one about the property tax assessment amount is used to calculate the new property tax, while the other about the new property tax states the amount to be paid in 2025. It contains the annual amount and the distribution of the quarterly advance payments, as the spokesperson explained. "The first quarterly payment is due on February 15."

Informal application for hardship regulation

In Berlin, the revenue amounted to around 860 million euros last year. In parts of Berlin where very little property tax has been levied to date, the tax amount can increase significantly in individual cases. There is a hardship provision for owner-occupied detached and semi-detached houses or condominiums. Applications can be made informally to the relevant tax office.