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Reformed real-property tax valuations take effect

In force Taxation

Germany’s reformed real-property tax system applies from 1 January 2025 after the former valuation rules were held unconstitutional. Federal valuation rules apply in many states, while several states use their own models; municipalities continue to set local multipliers. The reform therefore does not imply a single nationwide bill change, and owners and tenants should check the applicable state and municipality.

Who it affects

Property owners and tenants where operating-cost rules pass eligible property tax through rent.