Tax office for transfer taxes and real estate in Hamburg
Property tax, general information
Here you will find general information on property tax in Hamburg.
Important notes
Prerequisites
- You own property in Hamburg
Documents required
Declaration forms for the unit assessment are available on the Internet (see links).
For the new property tax, the returns can be submitted via ELSTER or in paper form from July 1st, 2022. The latest submission date is January 31, 2023.
To pay the property tax, a SEPA direct debit mandate can be issued using the form provided on the Internet (see links). An existing SEPA direct debit mandate continues to apply to the new property tax.
Please note
- When real estate is sold, the seller is still liable for the real estate tax in the year of the sale. The purchaser is liable for tax in subsequent years.
- Properties that serve charitable, church or scientific purposes, among other things, can be exempt from property tax.
- In Hamburg, the tax office for transaction taxes and real estate is responsible for administering the property tax. The responsibility within the tax office depends on the location of the property.
- The ten-digit tax number, which begins with "16", corresponds to the so-called unit value file number. The tax number remains unchanged for the new property tax. You can find this in your last property tax notice, corresponding correspondence with the tax office or your account statements when paying the property tax
- Please always notify changes to account data and SEPA direct debit mandates in writing (letter or fax) with original signature.
Deadlines
- In the period from July 1st, 2022 to January 31st, 2023, the declarations for the determination of the property tax value for the main assessment date of January 1st, 2022 must be submitted for all land and businesses in agriculture and forestry in Hamburg. Based on this, the new property tax will be levied from January 1st, 2025.
- Property tax is generally due quarterly on February 15th, May 15th, August 15th and November 15th. For amounts less than 15 euros, it is due on August 15th, for other amounts less than 30 euros, it is due on February 15th and August 15th.
Procedure & Fees
Procedure
Old right:
- The previous process will not change until the end of 2024
- After submitting the declaration to determine the property tax value, you will receive a corresponding assessment notice
- From the end of 2024, you will also receive a notification of the trade tax base amount and the property tax notification, which will show your specific payment burden
Processing time
- Depending on the individual case
Fees
No
Legal notes
Legal remedies
- objection
- Complaint before the Finance Court
Downloads & Links
Links on hamburg.de
- Forms and instructions for unit assessment
- SEPA mandate VuG
- Tax office for transfer taxes and real estate
Links on the Internet
Service description
Here you will find general information on property tax in Hamburg.
Address and contact information
Address
Tax office for transfer taxes and real estate in Hamburg
Gorch-Fock-Wall 11 20355 Hamburg
Send email
Phone
Opening hours
A visit to the tax office for transaction taxes and real estate in Hamburg is only possible by telephone agreement.
Facility info
Accessible |
PO Box 30 17 21, 20306 Hamburg. Mailbox available. When it is first emptied of the day, the date of the previous working day (Saturday not a working day) is noted on the letter as receipt. Disabled entrance on the back at Dammtorwall 16.
Public transport
U2 / buses X3 / 4/5/19 Gänsemarkt
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Last updated: 04.05.2024