Location information - Wirtschaft München
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Location information
February 2021
Taxes, Prices and Fees
- 1. Local tax rates 1
- 2. Fiber-optic network 2
- 3. Water (SWM) 3
- 4. Electricity and gas 4
- 4.1 Electricity (SWM) 4
- 4.2 Natural gas (SWM) 5
- 5. District heating 5
- 6. Commercial waste fees 6
- 6.1 Residual waste, paper waste, organic waste 6
- 6.2 Special waste 8
1. Local tax rates
The following tax rates are in force in the City of Munich:
Real estate tax
Anyone who owns land in Germany must pay real estate tax. The amount of tax
depends on the value of the land and the buildings erected on it. However, the
amount is often calculated not on the basis of the market value of the real estate
but on a value that is usually much lower. The effective tax rate depends on the
intended use of the real estate and is calculated using a multiplier, which varies
from municipality to municipality.
Municipal multiplier in Munich:
Real estate tax A (agriculture and forestry): 535%
Real estate tax B (other property): 535%
(valid since 2010)
Source: muenchen.de
Published by: City of Munich, Department of Labor and Economic Development
Herzog-Wilhelm-Straße 15, 80331 Munich, Germany, http://www.munich.de/business
Editor: Ramona Böhm, Tel. +49 (0)89 233-21631
mailto: ramona.boehm@muenchen.deFebruary 2021
Trade tax
All businesses that have operations in Germany are subject to trade tax. Business
operations include independent activities that aim to achieve profits over the long
term, and thus also include corporations (incorporated firms) in particular.
Independent freelancers such as doctors, architects, lawyers and artists are
exempt from the charge.
The tax is calculated on the basis of the operating profit, which is determined
based on the company's profit calculated in accordance with the German Income
Tax Act (EStG) or the Corporate Income Tax Act (KStG).
Municipal multiplier in Munich:
Trade tax: 490%
(valid since 1997)
Source: muenchen.de
More information about the German tax system is provided in our location
information bulletin “FAQs: Frequently Asked Questions about Munich as a place
to do business”: http://www.wirtschaft-muenchen.de/faq_e.pdf
2. Fiber-optic network
Municipal utility company SWM is investing, together with network operator M-net,
over €250 million to expand Munich's fiber-optic network. It will gradually be
expanded throughout the whole urban area. By mid-2021 about 570,000
households and 81,000 businesses throughout Munich will be connected to the
fiber-optic network. This means that almost 70 percent of all Munich households
will have direct access to high-performance fiber-optic. Self-employed persons and
small companies in particular will reap the benefits of one of the fastest and most
modern data networks in Europe, which will deliver performance greatly exceeding
that of the current DSL standard.
Since tariffs for corporate customers vary considerably, an exhaustive price list
cannot be quoted here. However, you can find further information at: www.m-
net.de/international-support/
Page: 2February 2021
Our location information bulletin “Telecommunications and Network Infrastructure
in Munich” contains a list of telecoms providers:
www.wirtschaft-muenchen.de/telekommunication_e.pdf
3. Water (SWM)
Prices valid from 01 January 2021
Gross water price per m³: €1.766
The basic price for house connections with installed water meters is per meter and
year (365 days):
Nominal flow rate net gross
2.5 m³/h € 94.29 €100.89
6.0 m³/h €159.99 €171.19
10.0 m³/h €263.33 €281.76
15.0 m³/h €508.95 €544.58
40.0 m³/h €678.52 €726.02
60.0 m³/h €904.34 €967.64
150.0 m³/h €1,356.77 €1,451.74
Basic price for temporary water consumption with permanent location. The basic
price is per meter and year (365 days):
Nominal flow rate net gross
< 6.0 m³/h €471.05 €504.02
10.0 m³/h €678.52 €726.02
> 15.0 m³/h €1,168.07 €1,249.83
Page: 3February 2021
Basic price for temporary water consumption with changing location. The basic
price is per meter and year (365 days):
Nominal flow rate net gross
< 6.0 m³/h €602.72 €644.91
10.0 m³/h €810.31 €867,03
> 15.0 m³/h €1,319.00 €1,411.33
Effluent charges (tax-free):
Waste water charge per m³ (valid since 1999): €1.56
Rain water charge per m² of property (valid since 1997): €1.30
Sources: swm.de; muenchen.de
4. Electricity and gas
Free choice of electricity and gas suppliers: every consumer in Germany is free to
choose their electricity and/or gas supplier. Tariff calculators on the Internet help in
choosing a supplier: after entering your personal annual consumption and your
postcode, you get a comparison of the current prices of different suppliers.
Due to the large number of suppliers and the wide variety of price models, it is not
possible to list the prices of all suppliers here. In the following, we will therefore
only list the current tariffs of the SWM for electricity and gas.
4.1 Electricity (SWM)
Prices as of 01 April 2019
Fixed capacity
Options charge per meter Working price (gross)
and year (gross)
Single tariff
€110.77 27.66 cent/kWh
measurement
Dual tariff Peak load Low load
€110.77
measurement 28.58 cent/kWh 24.54 cent/kWh
Page: 4February 2021
For further information please contact the SWM: www.swm.de/english/customer-
service
Source: swm.de
4.2 Natural gas (SWM)
Prices as of 01 January 2019
Performance
Annual Working price Basic price
price
consumption (cent/kWh) (€/year)
(€/year per kW)
volume
net gross net gross net gross
Low consumption Up to 7,500
5.16 6.14 81.60 97.10 - -
tariff kWh
7,501-
Full supply tariff 4.76 5.66 111.60 132.80 - -
103,000 kWh
Performance basic Over 103,000
4.04 4.81 103.20 122.81 12.00 14.28
price tariff kWh
For further information please contact the SWM: www.swm.de/english/customer-
service
Source: swm.de
5. District heating
In Munich the SWM is the only provider of district heating.
Prices as of 01 January 2021
Working price for Working price for
Basic price
heating water network steam network
(in €/kW/year)
(in €/MWh) (in €/m³)*
net gross net gross net gross
46,41 55.23 32.68 38.89 39.96 47.55
*1.42m³ condensate corresponds to 1 MWh
Page: 5February 2021
Measuring price:
Per condensate meter net gross
Up to 2,500 l/h €208.56 €248.19
Over 2,500 l/h €312.96 €372.42
Per heat meter net gross
Up to 2,500 l/h 0,00 0,00
Up to 3,000 l/h 0,00 0,00
Up to 5,000 l/h 0,00 0,00
Up to 15,000 l/h €490.80 0,00
Over 15,000 l/h 0,00 €825.10
For further information please contact the SWM: www.swm.de/english/customer-
service
6. Commercial waste fees
6.1 Residual waste, paper waste, organic waste
Waste from businesses must be separated in Munich. Every business must hand
over residual waste (= waste that cannot be recycled) to the public disposal
service. In Munich, this is the Abfallwirtschaftsbetrieb München (AWM). There are
two fee models: on the one hand, there is the "3 bins system", where the costs are
based on the volume of residual waste and include a free volume of paper and
organic waste. On the other hand, there is the model of paying individual fees for
residual waste, paper and organic waste.
a) Fees for the “3 bins system"
Capacity of waste bins
Fortnightly collection* Weekly collection*
(in liters)
80 €123.24 €237.12
120 €159.12 €304.20
240 €265l20 €511.68
770 €706.68 €1338.48
1.100 €979.78 €1800.24
*Annual fee
Page: 6February 2021
b) Fees for individual payment of residual waste, paper waste and organic waste
Residual waste
Capacity of
Price per Fortnightly
waste bins Weekly collection*
collection collection*
(in liters)
80 €3.30 €88.92 €171.60
120 €4.26 €117.00 €221.52
240 €7.17 €193.44 €372.84
770 €18.66 €508.56 €970.32
1,100 €25.14 €706.68 €1307.28
*Annual fee; tax-free, gray bin bag (70 liters): €6/bag
Paper and cardboard
Capacity of
Price per Fortnightly
waste bins Weekly collection*
collection collection*
(in liters)
120 €0.42 €12.48 €21.84
240 €0.75 €20.28 €39.00
770 €1.92 €53.04 €99.84
1,100 €2.55 €73.32 €132.60
*Annual fee; all prices subject to VAT
Compostable waste
Capacity of waste bins
Price per collection Fortnightly collection*
(in liters)
120 €2.79 €74.88
240 €4.92 €131.04
*Annual fee; all prices subject to VAT
You can find further information at: www.awm-muenchen.de/information-in-
english.html
Page: 7February 2021
6.2 Special waste
For special waste there is a huge variety of private waste disposal companies in
Munich. Most of them specialize in the disposal of particular kinds of waste.
Since tariffs for different kinds of disposal vary considerably, an exhaustive price
list cannot be quoted here. In the following, we therefore only provide you with the
current rates of the container service of the public disposal service
Abfallwirtschaftsbetrieb München (AWM).
AWM's container service can be hired for the collection of larger quantities of
waste. The waste is collected in containers belonging either to the customer or to
the AWM – on call or according to a fixed rotation.
The following types of waste are disposed of:
- Residual waste
- Waste for energetic recovery
- Waste for recycling (paper, cardboard, cardboard packaging, scrap metal)
- Bulky waste, wood, garden waste
- Other types of waste on request
The prices consist of the disposal price, the transport price and the container
rental. The flat-rate transport fee is €169.72 per load.
Kind of waste Prices per 1,000 kg
Commercial waste for disposal (no VAT) €120.90
Gardening waste (no VAT)
€69.02
(transport fee: €169.72 per load)
Bulky commercial waste (transport costs depend on
€120.90 plus VAT
distance)
Recyclable materials (paper, scrap metal, wood, waste for
on request
energetic recovery)
Page: 8February 2021
Container type Waste skips Transport container
Capacity 10 m³ 25-30 m³
1)
Size (lxhxb)* 4.1m x 1.95m x 2m 6.9m x 2.55m x 2.5m
Rent*2) €0.65 per day €1.66 per day
*1) Container dimensions vary slightly depending on the manufacturer.
*²) Container rentals are charged on a daily basis according to the actual length of time they are there.
For more information and advice, please contact the AWM’s information center at
+49 89 233 96200 or send an email to awm@muenchen.de. However please note
that they are only able to respond to queries in German.
This location information has been carefully researched and diligently
compiled. Nevertheless, the City of Munich does not accept any liability or
give any guarantee for the validity, accuracy and completeness of the information provided.
Please direct any questions, comments or suggestions to:
Ramona Böhm: mailto:ramona.boehm@muenchen.de, +49 (0)89 233-21631
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