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Tax office for transfer taxes and real estate in Hamburg

Property tax, general information

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If you are the owner of a piece of land (developed or undeveloped), the owner of a condominium or an agricultural or forestry business in Hamburg, then you have to pay property tax.

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Detailed description

The new property tax will be levied from January 1, 2025 on the basis of the property tax values.

In a multi-stage process, the property tax assessment amount is determined on the basis of the property tax value of your property or an agricultural or forestry business.
The property tax is calculated from the property tax assessment amount to which a tax rate is applied. The tax rates for 2025 are to be 100% for agricultural and forestry businesses (property tax A), 975% for land (property tax B) and 8,000% for undeveloped, building-ready land (property tax C). Calculation examples can be found at www.grundsteuer-hamburg.de. They will be determined in 2024.

Until December 31, 2024, the property tax will be levied on the basis of the previous standard value. Until then, the tax rate for land is 540% (property tax B) and the tax rate for agricultural and forestry businesses is 225% (property tax A).

You can find many questions and answers about the new property tax in the chatbot (see links).
If you own property outside of Hamburg, please contact the tax office located outside of Hamburg (see links at www.grundsteuerreform.de).

You can also submit multiple assessment declarations with your ELSTER certificate.
Please note the ELSTER help texts. These can be opened in the ELSTER forms by clicking on the blue dots with a white question mark.

 

Information

Prerequisites

  • You own property in Hamburg

Documents required

Main form HmbGrSt 1
Annex Properties HmbGrSt 2 (exception: agricultural and forestry businesses)

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


  • The new property tax will be levied from January 1, 2025.

  • It is due for the first time on April 30, 2025. Further payment dates in 2025 are May 15, August 15 and November 15.

  • From 2026 onwards, property tax will be due quarterly on February 15, May 15, August 15 and November 15.

  • For amounts up to 15 euros, the property tax is due on August 15. For other amounts up to 30 euros, it is due on February 15 and August 15, but in 2025 it will be due no earlier than April 30.

Procedure

Old law:

  • The current process will not change until the end of 2024

New law:

  • After submitting the declaration for the determination of the property tax value, you will receive a corresponding assessment notice
  • From March 2025 onwards, you will also receive a notice of the trade tax assessment amount and the property tax notice, which will show your specific payment liability

Processing time

different in individual cases

Fees

No

Legal remedies


  • objection

  • Complaint before the Finance Court

Legal basis



Hamburg Real Estate Tax Act (HmbGrStG) of 24 August 2021

http://www.landesrecht-hamburg.de/bsha/document/jlr-GrStGHArahmenwww.landesrecht-hamburg.de/bsha/document/jlr-GrStGHArahmen




Valuation Act (BewG)

https://www.gesetze-im-internet.de/bewg/BJNR010350934.html




Real Estate Tax Act (GrStG)

https://www.gesetze-im-internet.de/grstg_1973/BJNR109650973.html

Forms and downloads

Links on hamburg.de

Links on the Internet

Address and contact information

Tax office for transfer taxes and real estate in Hamburg

A visit to the tax office for transaction taxes and real estate in Hamburg is only possible by telephone agreement.

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.

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Last updated: 07.10.2024