How the Calculation of the Annual Property Tax Changes
Starting in 2027, the Electronic Building ID will also be taken into account when calculating the Annual Property Tax (ENFIA), so that the tax is calculated based on the actual floor area of the buildings. So far, the ENFIA is determined based on data from the Land Registry, the title deed, or the building permit. If the actual area of the property is larger than that listed in the Land Registry, the title deed, or the building permit, or if the property’s use has changed, then the tax is calculated based on the actual area and actual use.
Specifically for buildings for which an Electronic Building ID has been issued, if the actual area is smaller than that listed in the Land Registry, in the title deed or the building permit, the area indicated in the Electronic Building ID will be deemed valid. The regulation also specifies that E9 declarations, ENFIA assessment notices, and ENFIA certificates already issued will remain valid. Furthermore, no penalties will be imposed in cases where the actual area, as evidenced by the Electronic Building Number, is smaller than that listed in the Land Registry, the title deed, or the building permit.