Property tax: definition & explanation

The property tax is not to be confused with the land transfer tax. While the real estate transfer tax is only due once when a property or land is purchased, the property tax is levied four times a year. There is a distinction between property tax “A” and property tax “B”. While property tax “A” is levied on real estate and land for agricultural and forestry use, property tax “B” applies to other developed land and buildings. Thus, yield real estate and investment real estate fall into group “B”.

• Land tax “A” for land for agricultural and forestry use
• Real estate tax “B” for other developed and developable land plots

Calculation of property tax: important factors

There are several factors that influence the amount of property tax. These include the assessed value of the property, the individual levy rate, the state, as well as the type of property.

Here at a glance:

• Collection according to real estate value (assessed value), taxed property
• Municipality (individual assessment rate)
• State (old or new states)
• Type of real estate (house, duplex, apartment, other)

Let’s now take a closer look at this.

Unit value: value of the real estate

The standard value is the value of the real estate or the value of the property. Here is a short example calculation:

• Determined unit value: 100,000
• X Property tax rate: 0.35%
• X Municipal assessment rate (B): 470%.
• = Real estate tax rate

So, you need to know 1) the value of your property (assessed value), 2) the property tax rate for your property type, and 3) the municipal assessment rate (B).

Levy rate & property tax code: location and property type

The levy rate is an individually determined figure set by the city or municipality. It is multiplied by the assessed value of your property. The same applies to the property tax code. This depends on the federal state and the type of property.

You can find the exact property tax figures by state here: Property tax for real estate

For example, the property tax figure in Hamburg differs from the property tax figure in Berlin.

Example: Apartment for 100,000 euros

Let’s look at a quick example to finish:

• Determined unit value: 100,000
• Property tax rate: 0,35% = 350 Euro
• Municipal assessment rate (B): 470% = 1,645 euros
• = 1,645 Euro or in the quarter 411.25 Euro (basic tax rate)

Would you like to know more about buying an apartment or house? Then you will learn everything from A-Z here: owner-occupancy or renting, financing a condominium, apartment search, real estate portals, real estate agents, valuation, purchase prices, negotiations and taxes. Knowledge and experience from experts, in one guide.

✓ A guidebook
✓ All facts
✓ Insider tips
✓ Purchase checklists

Learn step-by-step the home buying process and lots of insider tips!

• Buy apartment

Brokerage commission: costs and breakdown

If a real estate agent is involved in your real estate purchase, costs will be incurred. These are called broker’s commission. The amount of the commission depends on the amount of the purchase price as well as on the federal state. For private purchases, the broker’s commission is split 50/50 between the buyer and seller. For commercial purchases, this division is individually negotiable.

• Private purchase: 50/50 between buyer and seller
• Commercial purchase: Freely negotiable

Fees by state: Table

Depending on the state in which the property is located, different fees are due. In principle, you can expect a brokerage commission between 3.57% and 7.14%.

Brokerage commission: 3,57% – 7,14%

So for private purchases, these values apply:

Buying real estate: Learning from A-Z

Here you will find everything you need to know for your real estate purchase from A-Z: owner-occupancy or rental, financing a condominium, apartment search, real estate portals, brokers, valuation, purchase prices, negotiations and taxes. Knowledge and experience from experts, in one guide.

✓ A guidebook
✓ All facts
✓ Insider tips
✓ Purchase checklists

Learn step-by-step the home buying process and lots of insider tips!

• Buy apartment

Baden-Württemberg: Camping Tips

After a stressful time in the office and a lot of customer contact, a camping holiday can do you a lot of good. The fresh country, mountain and sea air cleanses you internally and brings peace to the mind. So you can really get going again after your holiday. You don’t have to leave Germany for a camping holiday. On the contrary, especially in Germany there are many campsites with different price ranges, attractions and locations.

Vacation, recreation and finally switch off in Baden-Württemberg

Summertime is excursion time and you don’t know where you want to go next time? Here are the best camping tips for Baden-Württemberg. We show you the wilderness like in Canada, beaches like in Italy and flower meadows like in Holland. Here are the best campsites for nature enthusiasts who want to enjoy the summer with their tent, caravan or motorhome. City trips like to Paris, Milan or Venice are nice holiday destinations. But if you need a rest and want to switch off, you can escape from everyday life in the beautiful nature of Baden-Württemberg.

Map: Baden-Wuerttemberg

In the west lies the Upper Rhine Plain, which is bordered by the Black Forest and the southern Odenwald. To the east and north is the Southwest German stratified plain with the Swabian Alb. Finally, in the southeast of Baden-Württemberg, there is a part of the Alpine foothills with the Württemberg Allgäu. Baden-Württemberg borders on the Upper Rhine in the west, the High Rhine in the south and Lake Constance on Switzerland and Bavaria. Market insights: property in Munich. The largest rivers within Baden-Württemberg are the Rhine, the Neckar and the Danube. Here there are many opportunities to hike the landscape and city of Baden-Württemberg.

For campers, there are roads and trails on this map to help you along. However, you should always have a map with you or be familiar with signposts, as your mobile phone reception does not always work in the countryside.

Baden-Württemberg from above – Video

The south of Germany is a great green spot. Besides the hiking trails and rivers, there are traditional beer gardens, vineyards, delicacies, where you can make a cozy evening after hiking. Who can not do without wellness, has here the possibilities in Spa’s to do something good for his body.

Likewise, you can experience German history. Castles and palaces offer tours and in small villages you can experience the old town and try traditional delicacies. In this video you will find an insight into the world of Baden-Württemberg.

Campsite recommendations in Baden-Württemberg

Here you can find our small selection of recommendations for Baden-Württemberg! You want even more? On Campwerk you’ll find many more campsite recommendations for many cities in Baden- Württemberg like Bräunlingen, Freudenstadt and Gaienhofen.

Camping ground Horn – Gaienhofen (175 places)

Camping ground Horn – Camping in Gaienhofen (address: Strandweg 18 in 78343 Horn) with 175 pitches for campers on a total area of 6 ha and a plot size of 100-120 m². Per person you pay 6,50 Euro, children 4,00 Euro as well as stand fee 10,00 – 11,00 Euro, payable with cash, Maestro, Mastercard, Visa. Read more: Camping ground Horn in Gaienhofen.

Directions, address and camper capacities at Camping Horn:

• Address: Strandweg 18 in 78343 Horn, Germany
• Location: Gaienhofen, Baden-Württemberg
• 175 pitches for campers
• 2 rental accommodations
• 85 places for permanent campers
• 100-120 m² plot size
• Total size in ha: 6
• Directions (Google Maps): Camping ground Horn

Camping ground Kirnbergsee – Bräunlingen (95 places)

Camping ground Kirnbergsee – camping in Bräunlingen (address: Seestr. 15 in 78199 Unterbränd) with 95 sites for campers on a total area of 5 ha and a plot size of 70-90 m². Per person you pay 6.50 euros, children 4.50 euros and stand fee 9.50 euros, payable in cash. Read more: Kirnbergsee campground in Bräunlingen.

Directions, address and camper capacities at the Kirnbergsee campsite:

• Address: Seestr. 15 in 78199 Unterbränd, Germany
• Location: Bräunlingen, Baden-Württemberg
• 95 pitches for campers
• 14 Rental accommodation
• 78 places for permanent campers
• 70-90 m² plot size
• Total size in ha: 5
• Directions (Google Maps): Camping site Kirnbergsee

Camping ground Langenwald – Freudenstadt (90 places)

Camping ground Langenwald – camping in Freudenstadt (address: Straßburger Str. 167 in 72250 Freudenstadt) with 90 pitches for campers on 2 ha total area and a plot size of 100-110 m². Per person you pay 9,50 Euro, children 6,50 Euro as well as stand fee 10.00 Euro, payable with cash, Maestro, Mastercard, Visa. Read more: Langenwald campground in Freudenstadt.

Directions, address and camper capacities at Camping Langenwald:

• Address: Strassburger Str. 167 in 72250 Freudenstadt, Germany.
• Location: Freudenstadt, Baden-Wuerttemberg
• 90 pitches for campers
• 4 rental accommodations
• 15 places for permanent campers
• 100-110 m² plot size
• Total size in ha: 2
• Directions (Google Maps): Camping site Langenwald

Camping ground Lauberg – Reutlingen (45 places)

Camping ground Lauberg – camping in Reutlingen (address: Hinter Lau 7 in 72587 Böhringen) with 45 pitches for campers on a total area of 4.8 ha and a plot size of 100 m². Per person you pay 6,00 Euro, children 4,50 Euro as well as stand fee 19,00 – 21,00 Euro, payable with cash payment. Read more: Camping ground Lauberg in Reutlingen.

Directions, address and camper capacities at the Lauberg campsite:

• Address: Hinter Lau 7 in 72587 Böhringen, Germany
• Location: Reutlingen, Baden-Württemberg
• 45 pitches for campers
• 3 rental accommodations
• 120 places for permanent campers
• 100 m² plot size
• Total size in ha: 4.8
• Directions (Google Maps): Camping Lauberg

Camping ground Markelfingen – Radolfzell at Lake Constance (100 places)

Camping ground Markelfingen – camping in Radolfzell at the Lake of Constance (address: Unterdorfstr. 25 in 78315 Markelfingen) with 100 pitches for campers on a total area of 2.6 ha and a plot size of 60-90 m². Per person one pays 6.00 euros, children 3.00 euros as well as stand fee Inclusive, payable with cash payment. Read more: Markelfingen campsite in Radolfzell on Lake Constance.

Directions, address and camper capacities at the camping Markelfingen:

• Address: Unterdorfstr. 25 in 78315 Markelfingen, Germany
• Location: Radolfzell on Lake Constance, Baden-Württemberg
• 100 pitches for campers
• 2 rental accommodations
• 50 places for permanent campers
• 60-90 m² plot size
• Total size in ha: 2.6
• Directions (Google Maps): Camping ground Markelfingen

Camping ground Nell – Nußdorf (20 places)

Camping ground Nell – Camping in Nußdorf (address: Zur Barbe 5 in 88662 Nußdorf) with 20 pitches for campers on 1 ha total area and a plot size of 80-100 m². Per person one pays 5,50 Euro, children 3,00 Euro as well as stand fee 10.00 Euro, payable with cash payment. Read more: Nell campsite in Nußdorf.

Directions, address and camper capacities in camping Nell:

• Address: Zur Barbe 5 in 88662 Nußdorf, Germany
• Location: Nußdorf, Baden-Württemberg
• 20 pitches for campers
• 30 places for permanent campers
• 80-100 m² plot size
• Total size in ha: 1
• Directions (Google Maps): Camping Nell

Camping ground Reisachmühle – Neckarsulm (95 places)

Camping ground Reisachmühle – camping in Neckarsulm (address: Reisachmühle 6 in 74172 Neckarsulm) with 95 sites for campers on 2.3 ha total area. Per person you pay 6.00 Euro, children 4.00 Euro as well as stand fee 6.00 Euro, payable with cash payment. Read more: Reisachmühle campground in Neckarsulm.

Directions, address and camper capacities at Reisachmühle camp site:

• Address: Reisachmühle 6 in 74172 Neckarsulm, Germany.
• Location: Neckarsulm, Baden-Württemberg
• 95 pitches for campers
• 70 places for permanent campers
• Total size in ha: 2.3
• Directions (Google Maps): Camping site Reisachmühle

Camping ground Schloss Helmsdorf – Immenstaad at Lake Constance (85 places)

Camping ground Schloss Helmsdorf – camping ground in Immenstaad at Lake Constance (address: Helmsdorf Schloss 1 in 88090 Immenstaad) with 85 pitches for campers on a total area of 6.5 ha and a plot size of 80-100 m². Per person one pays 9,00 Euro, children 4,20 Euro as well as stand fee Inclusive, payable with cash payment. Read more: Campsite Schloss Helmsdorf in Immenstaad on Lake Constance.

Directions, address and camper capacities at Camping Schloss Helmsdorf:

• Address: Helmsdorf Schloss 1 in 88090 Immenstaad, Germany
• Location: Immenstaad am Bodensee, Baden-Württemberg
• 85 pitches for campers
• 9 Rental accommodation
• 235 places for permanent campers
• 80-100 m² plot size
• Total size in ha: 6.5
• Directions (Google Maps): Camping ground Schloss Helmsdorf

Camping ground Kirchberg Castle – Immenstaad at Lake Constance (140 places)

Camping ground Kirchberg Castle – camping ground in Immenstaad at the Lake of Constance (address: in 88709 Hagnau) with 140 pitches for campers on a total area of 7.8 ha and a plot size of 80-120 m². Per person one pays 5,00 Euro, children 3,00 Euro as well as stand fee 9,00 – 14,50 Euro, payable with cash payment. Read more: Campsite Kirchberg Castle in Immenstaad on Lake Constance.

Directions, address and camper capacities at the Kirchberg Castle campsite:

• Address: 88709 Hagnau, Germany
• Location: Immenstaad am Bodensee, Baden-Württemberg
• 140 pitches for campers
• 230 places for permanent campers
• 80-120 m² plot size
• Total size in ha: 7.8

Camping ground Schluchsee – Schluchsee (240 places)

Camping Schluchsee – camping in Schluchsee (address: Gwann Zeltplatz 1 in 79859 Schluchsee) with 240 pitches for campers on a total area of 4 ha. Per person you pay 10,10 Euro, children 5,80 Euro as well as stand fee 3,50 Euro, payable with cash payment. Read more: Schluchsee campground in Schluchsee.

Directions, address and camper capacities at the Schluchsee campsite:

• Address: Gwann Zeltplatz 1 in 79859 Schluchsee, Germany.
• Location: Schluchsee, Baden-Württemberg
• 240 pitches for campers
• Total size in ha: 4
• Directions (Google Maps): Camping ground Schluchsee

You will find many more good recommendations on Campwerk: Campingplatz Baden-Württenberg.

Premium or luxury property? Read more: Realtor Stuttgart

Buy in Stuttgart

First we take a detailed look at current statistics for buyers. Here you will find a lot of information, from the purchase price for a newly built condominium to tips for renting property.

1. Buying in Stuttgart?
2. Development of property prices (10 years)
3. Number of sales of luxury homes
4. Let the property

If you’re looking to invest in Germany’s thriving real estate market, Lukinski has you covered. From guides to German inheritance law, tax optimization, additional costs and hidden purchase fees, renovation, and the list goes on. Want to delegate the work? As German real estate experts, we can be your man on the ground:

• Realtor, Agent, and Advisor: Lukinski

Where is it Worth Buying? Comparison

Where is it worth buying a property (house, semi-detached house, condominium, etc.)? In comparison, one sees the potential that lies dormant above all in NRW and Hessen. This chart shows the cost advantages of home ownership compared to rents in German metropolitan areas in 2018.

1. Düsseldorf with 53.8%
2. Cologne with 53.6%
3. Frankfurt with 50.1%
4. Stuttgart with 44.0%
5. Leipzig with 41.8%
6. Munich with 37.6%
7. Hamburg with 35.0%
8. Berlin with 26.9%

Development of Real Estate Prices (10 years)

Many are interested not only in current prices, but also in the development of values. The 10-year review is very helpful in this case. Therefore, we have here for you a statistic from 2011 about purchase prices for residential properties in Saarland and Baden-Württemberg by cities in the first half of 2011.

• Stuttgart – Terraced house 467.821 Euro / single family house 685.941 EUro
• …
• Freiburg – terraced house 431.528 Euro / single family house 562.552 Euro
• Friedrichshafen – terraced house 328.278 Euro / single family house 476.439 Euro
• Heidelberg – row house 376.731 Euro / single family house 549.292 Euro

Number of Sales of Luxury Homes

How many luxury properties are sold and bought in Germany each year? These statistics show how manageable the market is. Here you can see the number of sales of luxury homes in selected cities in Germany.

Data show for visualization last survey in the 1st half of 2010 and 2011.

Are there Enough Apartments?

You can live in your own property yourself or you can rent it out. With the current housing shortage, this is a good prerequisite for increasing rental income. Because as always, supply and demand. The chart shows the share of annual building completions in 2016-2018 in the annual demand in the period 2016-2020.

1. Hamburg and Düsseldorf Coverage / year at 86%
2. Frankfurt am Main Coverage / year at 78%
3. Berlin coverage / year at 73%
4. Munich Coverage / year at 67%
5. Stuttgart Coverage / year at 56%
6. Cologne Coverage / year at 46%

Rental

1. Rental price for dream apartment
2. Reality Check: Prices for first time rentals
3. Service charges in comparison
4. Housing market: Current requests and offers
5. Rent office: Free areas and practices

Rental price for Dream Apartment

When it comes to the rent you’re willing to pay for the perfect apartment, Stuttgart is way up there in a Germany-wide comparison of average rents. The chart shows the average rent for an apartment with 3 to 4 rooms (81 to 105 sqm).

1. Munich – 1.500 Euro / month
2. Frankfurt – 1.170 Euro / month
3. Stuttgart – 1.080 Euro / month
4. Hamburg – 1.030 Euro / month
5. Düsseldorf – 900 Euro / month
6. …

Reality Check: Prices for first time rentals

The chart shows the cold rents for first-time rentals in top 7 cities per square metre.

1. Munich from 12.96 Euro to 17.42 Euro (+ 4.46 Euro)
2. Stuttgart from 10.00 Euro to 14.21 Euro (+ 4.21 Euro)
3. Frankfurt from 11.57 Euro to 14.18 Euro (+ 3.01 Euro)
4. Hamburg from 12.00 Euro to 13.16 Euro (+ 1.16 Euro)
5. Düsseldorf from 8.62 Euro to 12.55 Euro (+ 3.93 Euro)
6. Berlin from 7.05 Euro to 12.40 Euro (+ 5.35 Euro)
7. Cologne from 9.12 Euro to 12.39 Euro (+ 2.59 Euro)
8. Comparable value: Germany from EUR 6.99 to EUR 9.58 (+ EUR 2.59)

Service Charges in Comparison

The chart shows the total ancillary housing costs per year for a three-person household (in euros). The average in Germany is EUR 1,900.84 per year. The cheapest cities for ancillary costs are:

1. Munich – 1.643,00 Euro / year (257,84 Euro less)
2. Mainz – 1,686.02 Euro / year
3. Hamburg – 1,682.40 Euro / year
4. Kiel – 1.682,40 Euro / year
5. Stuttgart – 1,729.74 Euro / year

More statistics can be found at Statista

Home market: Current requests and offers

The chart shows requests and offers for rental apartments in the 14 largest cities in Germany. 150,000 advertisements for rental apartments and the corresponding contact enquiries were evaluated.

More statistics can be found at Statista

Rent office: Free areas and practices

Finding the perfect office – How does Stuttgart compare to other German cities? How many free spaces and practices are there in relation to Frankfurt, Cologne, Düsseldorf, Munich & Co. This chart shows the proportion of vacant office space as a proportion of total office space in selected German cities in 2018.

1. Frankfurt am Main – 6.8% free / 93.2% rented
2. Düsseldorf – 6.4% vacant / 93.6% rented
3. Hamburg – 3.6% vacant / 96.4% rented
4. Cologne – 2.8% free / 97.2% rented
5. Stuttgart – 2.3% free / 97.7% rented
6. Munich – 1.8% free / 98.2% rented
7. Berlin – 1.5% free / 98.5% rented

More statistics can be found at Statista

Living, economy, city and inhabitants

1. City map of Stuttgart
2. Private households: Forecast until 2030 in BW
3. Place 1 of the most livable cities in Germany
4. Stuttgart is family-friendly

City map Stuttgart

Private households: forecast until 2030

How is Stuttgart developing as a city and in Baden-Württemberg as a federal state? Here you can see the number of private households in Germany by federal state in 2018 and forecast for 2030 (in 1,000). This is an optimal situation for landlords as the demand for living space increases.

More statistics can be found at Statista

Place 1 of the most livable cities in Germany

Do you consider your city worth living in?

1. Stuttgart – 89% think the city is worth living in! 9 out of 10 people live in Stuttgart
2. Cologne – 89%
3. Hamburg – 88%
4. Dusseldorf – 87%
5. Bremen – 86%
6. Munich – 84%
7. Berlin – 83%
8. Essen – 80%
9. Frankfurt – 79%
10. Dortmund – 76%

More statistics can be found at Statista

Stuttgart is family-friendly

Do you consider your city to be family-friendly?

1. Stuttgart – 65%
2. Dortmund – 63%
3. Bremen – 61%
4. Hamburg – 60%
5. Cologne – 60%
6. Dusseldorf – 57%
7. Munich – 56%
8. Frankfurt – 51%
9. Berlin – 48%
10. Essen – 41%

More statistics can be found at Statista

Buy in Germany

Tip! Read more about Buy an apartment: The 10 most expensive German cities.

• Ranking: Square meter prices for condominiums
• House price index: development of house prices
• Development of construction investments in Germany
• Ownership ratio in Germany

Ranking: Square meter prices for condominiums

Cities with the highest prices per square meter for condominiums in 2015 and 2019 (in euros per square meter).

1. Munich – 8,993 Euro / square meter
2. Frankfurt am Main – 6,701 Euro / square meter
3. Stuttgart – 6,324 Euro / square meter
4. Potsdam – 6.1.64 Euro / square meter
5. Berlin – 5.578 Euro / square meter
6. Hamburg – 5,507 Euro / square meter
7. Düsseldorf – 5,470 Euro / square meter
8. Erlangen – 5.416 Euro / square meter
9. Regensburg – 5.411 Euro / square meter
10. Freiburg im Breisgau – 5,349 Euro / square meter

More statistics can be found at Statista

House price index: development of house prices

Development of house prices in Germany in the years from 2000 to 2018 (2015 = Index 100).

More statistics can be found at Statista

Development of construction investments in Germany

Development of construction investments in Germany in the years 2000 to 2016 (compared to previous year).

More statistics can be found at Statista

Ownership ratio in Germany

Ownership rate in Germany in the period from 1998 to 2018 by Länder

All further information on statistics can be found at Statista

Rentals in Germany

Tip! Read more about Rent an apartment: The 10 most expensive German cities.

1. Development of the rental price index
2. Ranking: Rents for apartments
3. Number of newly constructed residential buildings

Development of the rental price index

Development of the rent price index for Germany in the years from 1995 to 2019 (2015 = Index 100)

More statistics can be found at Statista

Ranking: Rents for apartments

Cities with the highest rental prices for apartments in Germany in the 4th quarter of 2019(in euros per square metre)

More statistics can be found at Statista

Number of newly constructed residential buildings

New construction: Where are new apartments being built? Number of newly constructed residential buildings in Germany by federal state in 2017 and 2018 (in 1,000).