Property tax

Do you have questions about your property tax assessment notice, the assessment or the amount of property tax?
Our call centre will be happy to answer your questions: 089 233-96427
Please refer to the Contact section for office hours.

Do you have questions about your property tax assessment notice? Or would you like to report changes?
In this case, the Munich tax office is responsible:
Telephone: 089 1252-0
E-mail: poststelle-bshoe@famuc.bayern.de
Website: Bavarian State Tax Office

You pay the property tax in four instalments on 15 February, 15 May, 15 August and 15 November.

If you apply for annual payment, the property tax must be paid in one lump sum on 1 July of each year. However, the changeover is only possible for the following year. The application must be submitted by 30 September.

Your tax assessment notice is valid until there are changes that affect the assessment of the tax.

Please note that even an objection has no suspensive effect on payment. This means that you must pay the amount due until the assessment is cancelled or amended.

Even if you sell the property, you are still obliged to pay until you receive a cancellation notice.

Due to the property tax reform, you will receive a new property tax assessment notice from 9 January 2025.

If you sell your property or building, send us the completed notification of change of ownership form.

Property tax is an annual tax. The circumstances on 1 January of each year are decisive for the tax liability. If you sell your property within the year, you remain liable for tax until the end of the year. The decisive date for the change in tax liability is the date of the transfer of benefits and encumbrances (not the notarisation date).

If your address has changed, please inform us informally:

• Report changes online
• by e-mail: grundsteuer.ska@muenchen.de
• by post:
  City of Munich
  City treasury
  SKA 4.2 Property tax
  P.O. Box 201951
  80019 Munich
  

The City of Munich is bound by the findings of the tax office in the property tax assessment notice. You can therefore only raise objections with the responsible tax office in Munich.

Postal address:
Munich tax office
Höchstädt processing centre
Traubenberg 3
89420 Höchstädt

Personal consultations are possible at the Munich tax office, service centre Deroystraße 12, in Munich:
Mon, Tue, Thu, Fri: 8 am to 12 noon

telephone: 089 1252-0

Even if a usufruct is registered for a taxable property, the owner is liable to pay tax.

Of course, the person authorised to usufruct can pay the property tax with exemption. If there is a corresponding power of attorney for the person entitled to usufruct, this person can be entered as the authorised recipient.

Please inform us if an inheritance occurs. If you send us a certificate of inheritance, we may be able to transfer ownership to a person entitled to inherit in advance.

The assessment of property tax is subject to tax secrecy. We can therefore only provide you with information by telephone and in writing if you present us with a power of attorney from the taxpayer.