The real property tax in Germany does not exist in a precise sense. Using the German law, it is more appropriate to speak of the land tax, Grundsteuer, which pays annually landowners, houses, apartments, garages, shops, bulbs and fields.

At first glance, Germans can be suspected of being inaccurate - what can we call a land tax that pays the owner of the apartment in a multi-ethnic house? He has nothing to do with the earth, is he? You already know that you suspect Germans in the inaccuracy of a tax determination. Real property in Germany - It's a very intrusive exercise.

The fact is that German law is sold and transferred to property not the apartment and not the house, but the land is Grund/Grundstück, together with all the buildings on it. In the case of a house of great problems, there is no understanding. In the case of a flat, it should be explained that not the entire multi-stage area is sold, but only the percentage of the apartment. Hence the title of the real estate tax in Germany - Grundsteuer (ground tax).

An important piece of real estate taxes in Germany collects and puts in its pocket not a federation, but a town or village where land is located. This is due to the strong tide from which the local authorities search for land under construction and disband the biser in front of buyers.

The tax-accounting system is very complex and does not provide a single percentage for Germany, the federal land and even a certain city. Nevertheless, we'll try to explain this pattern in a simple way.