> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072300-grundsteuer-umgelegt-auf-mieter.md).

# Property tax (recoverable from tenant)

Help on the Immodio entry item Property tax (recoverable from tenant).

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Use this category for the **property tax paid** which was incurred for the property or an individual unit.

Property tax is a recoverable operating cost. Section 2 no. 1 BetrKV expressly names it as part of the "running public charges on the land". Recovering it from the tenant requires the allocation of operating costs to have been agreed in the rental agreement.

#### What can be entered here?

Enter the property tax here in accordance with the property tax assessment from the municipality or city.

That can be, for example:

* the annual property tax for an apartment building
* a quarterly payment of the property tax
* the property tax for a single freehold apartment
* the property tax for a unit let within a WEG

Since 2025 property tax has been levied under new rules and new municipal multipliers. For settlement periods from 2025 onwards, therefore, use the current property tax assessment.

#### Assignment

* For the assignment select **"Property"** where the property tax is incurred for the entire property.
* Select **"Unit"** where the property tax was charged to you directly for a single unit or freehold apartment.

#### Important

Only enter the property tax itself here. The following, for example, do **not** belong in this category:

* real estate transfer tax
* reminder fees, late payment penalties or surcharges for late filing
* the costs of appeals, tax advice or legal advice

{% hint style="info" %}
With mixed-use properties, that is with residential and commercial units in one building, a prior deduction for commercial use is generally not automatically required for property tax under the case law of the Federal Court of Justice. The court has ruled on this: **BGH, judgment of 10/05/2017 – VIII ZR 79/16**. The provisions of the rental agreement and the specific structure of the property should nevertheless be checked.
{% endhint %}