It is not intended to reflect the market value of a property, but rather serves as the tax assessment base on which the rates of various property-related taxes are applied. These include registration tax, mortgage and cadastral tax, gift and inheritance tax, as well as municipal property tax.
The cadastral value is calculated on the basis of the cadastral income of the respective property, which can be obtained from the cadastral extract.
For the calculation, the cadastral income must first be increased by 5 %. The revalued cadastral income is then multiplied by the following coefficients depending on the cadastral category:
| Cadastral category | Description | Coefficient |
|---|---|---|
| A and C (except A/10 and C/1) | Dwellings and their appurtenances | 120 or 110 in case of main dwellings |
| B | Public buildings such as schools, libraries or museums | 140 |
| A/10 and D | Offices, industrial buildings, hotels | 60 |
| C/1 and E | Shops and special properties such as bridges, churches | 40.80 |
From the cadastral extract of an office property in category A/10, a cadastral income of € 2,912.82 is shown. The cadastral value is then determined as follows:
first, the cadastral income is increased by 5 %, i.e. € 2,912.82 × 1.05. The resulting revalued cadastral income of € 3,058.46 is then multiplied by the coefficient of 60 for category A/10.
This results in a cadastral value for the office of € 3,058.46 × 60 = € 183,507.66.