Standard file number

Uniform File Number - The uniform file number (also known as the uniform value file number, or Az.) is the identification number assigned by the tax office for a parcel of land or an economic unit as defined by the Valuation Act. It serves to uniquely identify property tax assessments, unit value assessments, and-since the property tax reform-property tax value assessments. The file number consists of a sequence of numbers that includes the tax office number, district, and serial number, and remains permanently assigned to the property-even if ownership changes.

Structure and Function

The unit file number is typically structured as follows:

Example: 241 / 123 / 45678

• 241: Tax office number (e.g., Nuremberg-South Tax Office)
• 123: District number within the tax office district
• 45678: Serial number of the property

The file number is required for:

• Property tax assessments: The tax office determines the property tax base amount; the municipality collects the property tax - the file number links both assessments
• Property tax value assessments (since 2022): As part of the property tax reform, all owners were required to file a property tax return - the file number was a mandatory field
• Appeals and correspondence: All communication with the tax office regarding the property takes place under the file number
• Change of ownership: The tax office is informed of the change of ownership and assigns the file number to the new owner

The unique file number must be strictly distinguished from other identification numbers: The land registry page number identifies the property in the land registry; the cadastral sheet and parcel number is the cadastral designation; the unique file number is exclusively a tax identification number used by the tax office. In correspondence with the land registry office or the cadastral office, the unique file number has no significance-the respective internal registry numbers are decisive there.

Significance in the Property Tax Reform

With the property tax reform (in Bavaria: area-based model, submission due by April 30, 2023), the unit file number has regained significance:

• Every owner was required to submit a declaration of assessment stating the file number
• Based on the declaration, the tax office issues a property tax assessment notice and a property tax assessment decision - both under the unique file number
• The municipality determines the property tax based on the assessment decision

Bavaria is one of the few federal states to have opted for its own state model (area-based model), which differs fundamentally from the federal model: In Bavaria, area and property tax equivalence figures are the primary determinants rather than property value. For property owners in Nuremberg and the metropolitan region, this means that the new property tax depends less on increased property values than under the federal model-a factor that should be considered when assessing the tax burden compared to other federal states.

Anyone wishing to file an appeal against a property tax assessment notice or a property tax assessment decision must provide the correct unit reference number. An incorrect or missing reference number in the appeal letter leads to delays and, in the worst case, can result in missed appeal deadlines.

Unit Reference Numbers for Multiple Units

Owners of multi-family homes or mixed-use properties should note that different economic units of a building may have different file numbers. For an apartment that has been subdivided into condominiums, each unit has its own file number at the tax office’s assessment office. In the case of an undivided multi-family home, however, a single file number applies to the entire building, including all residential units. After a division or conversion into condominiums, new file numbers are assigned-the notary informs the tax office, which carries out the reassignment. In practice, several months often pass between the notarial division and the assignment of new file numbers-during this transition period, the old file number is still valid and should continue to be used in tax correspondence.

Practical Tip for Property Owners in Nuremberg and Franconia

Every property owner in Nuremberg should know their property identification number and keep it handy. You can find it on the most recent property assessment notice, the property tax notice from the City of Nuremberg, or the current property tax assessment notice from the tax office. Keep the file number together with your property documents-you’ll need it for all correspondence with the tax office, when filing rental tax returns (Annex V), and when there’s a change of ownership. If you cannot find your file number, you can request it by phone from the relevant tax office-for Nuremberg: Nuremberg-South Tax Office (for properties south of the Pegnitz River) or Nuremberg-North Tax Office (for properties north of the Pegnitz River). In Erlangen, the Erlangen Tax Office is responsible; in Fürth, the Fürth Tax Office; and in Schwabach, the Schwabach Tax Office. For new acquisitions, we recommend noting down the file number immediately after receiving the first notice and saving it digitally so that it is available at any time if needed.

Frequently Asked Questions

Where can I find my unique file number?

The file number is listed on the Uniform Value Notice, the Property Tax Notice from the City of Nuremberg (top right under “File Number” or “Az.”), and on the Property Tax Value Notice from the property tax reform. If you do not have any of these documents on hand, you can request the file number from the relevant tax office by providing your name and the complete property address (street, house number, district). Your tax advisor usually has the file number stored in their client records as well. If you manage your property digitally via ELSTER, you can find the file number there under your saved property data-provided the property tax return has already been submitted electronically and is linked to your ELSTER account.

Does the unique file number change when there is a change of ownership?

No-the file number is assigned to the property, not the owner. In the event of a sale, the file number remains the same and is transferred to the new owner. The notary informs the tax office of the change in ownership, and the tax office assigns the file number to the new owner. As a buyer, we recommend requesting the unique file number from the seller and including it in the purchase agreement documentation to facilitate the transfer of tax documents. A change in the file number occurs only in the event of the division or merger of properties, as well as when converting an undivided multi-family house into condominium ownership-in which case new file numbers are assigned to each unit.

Do I need the property identification number for my tax return?

Yes - if you are reporting income from renting and leasing, enter the file number in Schedule V of your income tax return. This allows the tax office to match the return to the property and cross-reference it with property tax data. The file number was also a mandatory requirement for the property tax return (Property Tax Reform 2022-2023). Without the file number, the tax office cannot assign the return-this leads to inquiries and delays in tax assessment. The same applies to appeals: Anyone appealing a property tax assessment or property tax value assessment must provide the correct file number so that the appeal can be assigned to the correct file in a timely manner.

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