Who must pay property tax?

Property tax must be paid by the owner of the property registered in the land register. The property tax is considered part of the operating costs of a property and is included in the tax return together with the other deductible income-related costs if income is generated from renting and leasing the property.

If the property is rented or leased, the advance payment of property tax may also be passed on to the tenant or leaseholder via the additional costs.

Property tax is usually determined for an entire calendar year. As a rule, these are determined every three months on 15.02, 15.05, 15.08 and 15.11. of the year. If you want to pay the property tax in one payment, you can apply for this. The annual payment usually takes place on July 1st of each year.