Do I have to pay communal tax on a vacant property?
If you own a property where nobody lives (e.g. under renovation, or not currently operating as accommodation), the municipality may levy communal tax.
- The communal tax amount varies by district.
- If there is a registered resident in the property, communal tax generally does not apply.
- Building tax and communal tax can apply simultaneously — check with your district tax office for exact rules.
This summary is for general information and does not constitute tax or legal advice. Before making a decision about your own situation, consult your accountant or tax advisor.
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