Ultimate Guide to Property Tax (GrSt) in Frankfurt am Main: Rates, Laws, and Payment Details

The Property Tax (GrSt) is a real and property tax that is independent of income and is determined without taking into account the personal and economic situation of the owner.

The legal basis for levying property taxes is:
Article 106 Paragraph 6 of the Basic Law
Property tax law v. August 7, 1973 as amended December 9, 1978 Law on responsibility of municipalities for the determination and collection of actual taxes December 3, 1981

There are two types of property tax –
Property tax “A” (GrSt.”A”) and property tax “B” (GrSt.”B”)

GrSt “A” –
the economic unit of agricultural and forestry assets

GrSt.”B” –
real estate economic unit

The tax base is the property tax base amount, which is derived from the normal value of the economic unit.

The tax office (state authority) responsible for the location determines the normal value and determines the amount of the property tax. The property tax is set in an annual amount for the calendar year. The property tax decision is determined only according to the situation at the beginning of the calendar year (tax debt, tax amount), which is determined by a basic decision from the tax office. If ownership changes, the tax office will only write the previous default notice to the buyer of the property on January 1st. the following year (renewal of attribution according to Section 22 Paragraph 2 in conjunction with Paragraph 4 Sentence 3 No. 1 Valuation Act). Therefore, the seller will still have the property tax assessment in the year of the sale. Therefore, mandatory legal sections in the property purchase contract that govern the transfer of benefits and burdens during the year apply only between the contracting parties under civil law, but not in terms of property tax.

The town is bound by the tax base determined by the tax office.

The property tax is calculated by multiplying the amount of the property tax base by the appropriate assessment rate, which is determined by the municipality on its own responsibility.

The following evaluation levels apply in Frankfurt am Main:
Property tax “A” 175 percent
for the years since 1983
Property tax “B”
570 vH
for the years 1995 – 1999
to 510 percent for the year 2000
460 vH
for the years 2001 – 2012
500 vH
since 2013

Bank details for property tax:

Frankfurter Sparkasse

IBAN: DE06 5005 0201 0200 0771 80

BIC: HELADEF1822

(Provide cash register number when paying)