Who has to pay it if you sell your property in 2024?
All property owners on 1 January of the tax year are liable for property tax, in principle for the whole year. However, if the property is sold during the year, it is possible to reach an agreement with the purchaser by dividing the payment of this tax ‘pro rata temporis’, i.e. according to the date of the transaction. For example, if the sale takes place on 1 May, the vendor will pay the first four months of the year and the purchaser the rest. A clause to this effect may be included in the compromis or deed of sale. Payment of the buyer's share to the seller may be made on the basis of the previous year's property tax assessment or after the seller has received the 2024 property tax assessment.
Translated with DeepL.com (free version)
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