Property tax is a regional tax that you have to pay every year on property. Property tax is calculated on the basis of cadastral income.
In certain instances, you may be entitled to reduced property tax.
Who has to pay property tax?
If, on 1 January of the financial year, you hold a real right to the home, you have to pay property tax. You therefore certainly cannot pass it on to a tenant.
If you have had a new home built, the year following its entry into use will be the first one during which you will be liable for property tax.
Updated on 23 march 2022