Daň z nemovitých věcí v Německu

The property tax is an important element of public finances as it provides a major contribution to municipal funding. Although its revenues are not significant compared to other taxes, they are crucial in providing public services to the residents of a municipality. The financial revenue from the property tax is allocated to the municipality where the property is located. This Bachelor's thesis analyzes the process of calculating the property tax in Germany, focusing on the legal framework in force until 31 December 2024, and in particular on the system of this tax in the city Filderstadt, located in the Federal State of Baden-Württemberg. The German system recognises two types of taxes: property tax A (agricultural and forest land) and property tax B (other properties). The aim of this thesis is to calculate these two types of property taxes in the German town called Filderstadt, also to analyze the collection process, and comparison of property tax rate in other municipalities in the same federal state. After a detailed description of the German property tax system, a comparison of this tax system in Germany and the Czech Republic is made. The results show that German municipalities receive more revenue from the property tax than Czech municipalities.