Property tax on change of ownership?

I am interested to know who has to pay the property tax for a piece of land after the land has been sold mid-year?

I am aware that property tax is an annual tax, i.e., normally the person who owns the land as of January 1st of the year pays the property tax for the entire year.

Does this change if the seller has agreed with the tax office to pay the property tax in installments and argues that the buyer has to pay the last two installments of the year?

Does the wording in the notarized contract "In view of the subject matter of the contract, possession ... the benefits, the burdens ... transfer to the purchaser on the day on which the purchase price ... has been fully paid" also apply to the property tax, i.e., according to the notarized contract, does the buyer then have to pay the property tax for the remainder of the year after acquiring the land?

What is the usual procedure, aside from the legal situation? Does the buyer generally take over the property tax for the remainder of the year?

Thank you very much for your answers!

Hello,

I would like to know who has to pay the property tax for a plot of land after the property was sold in the middle of the year?

Anyone planning to buy a developed plot of land should inquire with the municipality before the notarization whether the former owner has paid the property tax for the plot. If this is not the case, the buyer is responsible for the outstanding taxes, as reported by the Berlin Chamber of Notaries. If arrears exist, the buyer should insist that the owner pays the outstanding tax debts or have them deducted from the purchase price.

Source: Berlin Chamber of Notaries

Kind regards

Anyone planning to buy a developed property should ask the municipality before notarization whether the previous owner has paid the property tax for the land...

Thank you for the answer, but I probably did not express myself very clearly: I bought a building plot in June 2011. The previous owner pays his property tax quarterly and has already paid two of the four installments for 2011. He now said that I should take over the last two installments. In principle, I have nothing against this if it is customary, but as far as I know, he has no right to expect me to pay. I am simply interested in how this looks legally, but I will probably pay the property tax anyway out of "courtesy." Also, I am not sure whether the wording in the purchase contract that "uses" and "burdens" transfer to me also includes the property tax? Then I would have to take over the property tax as soon as the property is paid for and belongs to me.

Hello,

...but as far as I know, he has no right to demand that I pay...Also, I am not sure whether the wording in the purchase contract stating that "benefits" and "burdens" pass to me also applies to the property tax? Then I would have to assume the property tax as soon as the property is paid for and belongs to me.

Transfer of possession, benefits, and burdens
This refers to the point in time at which the property economically passes to the buyer. From this moment on, the buyer may take possession of the property, and all revenues from the property – e.g., rental income – belong to him, but he must also bear all costs – e.g., property taxes, garbage and sewage fees. Usually, the purchase contract specifies that the economic transfer takes place with the payment of the purchase price.

Source: Federal Chamber of Notaries, Building Code, among others.

Kind regards

Ok, thank you very much, then it is also legally quite clear that I have to take over the property tax from the time of purchase.