This section provides information on the applicable regulations for the purchase and sale of real estate.

Do you have real estate? Then you are subject to property tax, distinguishing between property tax A – for agricultural and forestry companies and property tax B – for all other properties.

Property tax is a municipal tax levied on real property located within the municipality.

If you carry out a legal transaction that relates to a domestic property, it is subject to real estate transfer tax.

If you are the owner of real estate (or, in the new federal states, the user of agricultural and forestry property) that is not exempt from real estate tax, the tax office will issue a real estate tax assessment notice to you.

Property tax is a municipal tax levied on real property located within the municipality.