This article is for general information purposes only and does not constitute legal, tax, or financial advice, nor a valuation in an individual case. Despite careful research, we assume no liability for accuracy, completeness, and timeliness. For specific questions, please consult a lawyer or tax advisor. Older content may be outdated due to changes in legislation or case law.
Even the formal reclassification of a unit of use, for example from an apartment to an office, can change the applicable tax assessment rate and thus the amount of property tax.
Even if the structural condition of the building does not change, the new type of use affects the valuation factors to be applied in the respective state model.
Owners should therefore discuss planned changes of use with a tax advisor at an early stage in order to avoid unexpected tax consequences.
In addition to the tax notification to the tax office, a planned change of use should always also be reported to or approved by the responsible building authority under building law, as both procedures run independently of one another.
If the building law approval is missing, additional regulatory consequences may arise, independent of the tax valuation.