Who must pay property tax in Germany?
If you earn rental income from property located in Germany, you are required to file a German property tax return and pay income tax on that income — regardless of whether you live in Germany or abroad.
The German tax authority (Finanzamt) typically issues an annual tax assessment that covers both the previous year’s tax liability and advance payments for the current year.
At PTI Returns, we make the tax-filing process straightforward. Our tax professionals will guide you through each step and ensure your return is accurate and compliant.
We offer a full suite of German tax services for non-resident landlords and investors, including:
- Filing of personal German income tax returns
- Partnership tax return preparation and filing
- German Capital Gains Tax (CGT) return filing
- Support with making tax payments to the Finanzamt
Our German property tax return services & fees
All fees are inclusive of VAT.
Prices are based on the provision of information in pre-agreed format – a surcharge of 20% may be applied for disorganized files.
Prices are based on the provision of necessary backup documentation only – the inclusion of unnecessary documentation may result in the application of an additional charge.
Discounts on multiple returns
Multiple years discount – 10%
Available where returns for 2 or more tax years are required. This discount is applicable to the annual fees excluding any once-off fees and administrative fees and does not apply where other discounts/reductions have been granted.
Multiple tax countries discount
Clients who avail of our tax-filing services for two (or more) countries can claim a 10% discount on our fees. For example, if you file a Spanish and French property tax return, we will reduce our fee by 10%.
This discount does not apply where other discounts/reductions have been granted.
Important property tax information for German property owners
Local property tax
Local property tax in Germany is imposed by the municipal authority. The German local tax is calculated using a value that is generally lower than the purchase price.
The tax rate in Germany applied to this value may range from 2.6% to 10% depending on the type and location of the property.
Request a call back
Rental income tax deadlines in Germany
The German tax year runs from 1 January – 31 December.
Meanwhile, the deadline to file your income tax return in Germany is 31 July. However, when you file with a tax advisor, the deadline is extended to 28 February of the following year.
Request a call back
German rental income tax FAQs
There are no current changes to taxation for UK residents as a result of Brexit.
If you are resident in the UK or Ireland you will have to report any income received in Germany on your annual resident tax return (i.e. your Irish or UK tax return).
You are also obliged to file a German tax return. There are double taxation agreements between Germany and Ireland and Germany and the UK, so relief from double taxation is usually available.
A dedicated property tax advisor from our team can provide advice regarding double taxation relief and/or filing your resident tax return and the tax return in Germany.