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 Older content may be outdated due to changes in legislation or case law.
When apportioning, the tax office takes into account the individual co-ownership shares resulting from the declaration of division (Teilungserklärung) of the condominium owners' association.
Each condominium unit thereby receives its own pro rata property tax value assessment, on the basis of which the individual property tax is subsequently calculated using the municipal assessment rate.
Changes to the declaration of division, for example due to a later reallocation of co-ownership shares, also affect the future property tax burden of the units concerned accordingly.
Registered special usage rights, for example to a parking space or a share of the garden, can also additionally affect the pro rata property tax value of the respective unit.
Since the assessment is derived directly from the co-ownership share registered in the land register, owners in cases of doubt should always first check their own declaration of division for accuracy.