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Property Tax Regimes Europe

Property Tax Regimes Europe

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A survey of European property tax regimes, it focuses on recurrent taxes on immovable property.
A survey of European property tax regimes, it focuses on recurrent taxes on immovable property.

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03/26/2014

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Category of ExemptionCountries Not Exempting Category

Notes

Foreign embassies &
consulates

Usually reciprocity is assumed

Government

Denmark (sometimes)
Germany (sometimes)
United Kingdom

In Netherlands, government properties pay
contribution to polder boards.

Educational institutions

Denmark (sometimes)
France (liable for land & building tax
Ireland (sometimes)
Netherlands (partly exempt)
Sweden (sometimes)

Concessions: United Kingdom (rate reduction)

Hospitals

Denmark (sometimes)
France
Ireland (sometimes)
Netherlands
Switzerland

Religious institutions

France (pays land tax)
Ireland (sometimes)
Netherlands (pays contribution to polder boards)

Not assessable: Denmark

Cultural & historical
properties

Germany (concessions)
France
Ireland
Netherlands
Poland
Sweden
Switzerland
Turkey
United Kingdom

Poland: If registered, provided they are
in compliance with historic preservations
regulations and are not being used for
commercial purposes.

Cemeteries

Netherlands (pays contributions to polder boards)Not assessed: Denmark

Two other categories of property are worthy
of note. Te frst is public areas, open spaces,
and environmentally sensitive land. Streets,
public squares, and the like often are not
assessed (that is, not separately identifed and
measured or valued). Denmark is an example.
Other open space can be exempted (Ireland,
Sweden, and United Kingdom) or pay reduced
property taxes (Germany and Netherlands).
Environmentally protected land is exempt in
Estonia and Georgia.

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