Absolutely, property taxes are pretty much always "passed on" in Germany as well. Berlin still has plenty of rope in business tax though, which is a significan

Absolutely, property taxes are pretty much always "passed on" in Germany as well. Berlin still has plenty of rope in business tax though, which is a significant part of local funding in Germany. Their strategy has been to undercut comparable cities by a good margin to attract businesses that might move to Berlin, while at the same time complaining about not having enough tax revenue and needing financial support from both the German federal government and the other German states. But since they benefit from the current setup, there's no incentive for them to change it.