The property tax reform replaces the outdated Einheitswerte: the tax office now revalues every property from your declaration. The first mass deadline has passed, but the duty returns on purchase, inheritance or rebuilding. Start with one question: does it apply to you now, and which property data does your state require.
Property Tax: who must file the return
Property tax (Grundsteuer) reform: owners file the assessment declaration. Who is affected now (purchase, inheritance, rebuild), which property data you need and why your state model decides the fields.
✓ Verified: 20/07/2026
WHAT TO DO
AUTHORITY
Finanzamt
Federal agencyThe BZSt is the federal body; your personal tax matters go to the Finanzamt for your registered address.
› Details and tips
👨🏻💻
Max recommends:
I registered with ELSTER early — the activation code came by letter within a few days. I took the plot data from the land-register extract and the living space from the purchase contract.
👩🏼💼
Lea recommends:
The state model decides everything: Baden-Wuerttemberg counts plot area and Bodenrichtwert, not the year built; the federal model does. Do not copy someone else field list — check your own state.
FREQUENTLY ASKED QUESTIONS
Has the deadline not long passed? ▾
The mass deadline of the first reform wave (2022–2023) is past, but the duty remains: buying, inheriting, rebuilding or changing areas triggers a NEW declaration. Latecomers get reminders, and the tax office may estimate the data itself.
Who has to file at all? ▾
The owner of the property — plot, house or flat, including a share. For a rented flat the owner files, not the tenant. With joint ownership one declaration per property is enough, listing all owners.
Does it have to be via ELSTER? ▾
The main route is electronic via ELSTER; registration is free. In justified cases the tax office accepts a paper form on request, but that is the exception. ELSTER activation takes a few days because of the code letter.