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 Older content may be outdated due to changes in legislation or case law.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 in the immediate vicinity of a state border, the valuation is based exclusively on the law of the federal state in which the property's cadastral location lies.
For owners with multiple properties in different federal states, this means that it must be checked separately for each property which state model applies.
In case of uncertainty about the exact allocation, the respective competent local tax office (Lagefinanzamt) provides binding information on the applicable valuation model.
If there is uncertainty about the exact allocation of a property near a state border, it is advisable to submit a written inquiry to the responsible local tax office (Lagefinanzamt) before filing the declaration of assessed values, in order to avoid later corrections.
The decisive factor is always the cadastral location, not the postal address or the actual proximity to another state border.