diff --git a/apps/dav/composer/composer/autoload_classmap.php b/apps/dav/composer/composer/autoload_classmap.php
index 2e878decb3f96..34adfd28e4f9c 100644
--- a/apps/dav/composer/composer/autoload_classmap.php
+++ b/apps/dav/composer/composer/autoload_classmap.php
@@ -361,6 +361,7 @@
     'OCA\\DAV\\SystemTag\\SystemTagList' => $baseDir . '/../lib/SystemTag/SystemTagList.php',
     'OCA\\DAV\\SystemTag\\SystemTagMappingNode' => $baseDir . '/../lib/SystemTag/SystemTagMappingNode.php',
     'OCA\\DAV\\SystemTag\\SystemTagNode' => $baseDir . '/../lib/SystemTag/SystemTagNode.php',
+    'OCA\\DAV\\SystemTag\\SystemTagObjectType' => $baseDir . '/../lib/SystemTag/SystemTagObjectType.php',
     'OCA\\DAV\\SystemTag\\SystemTagPlugin' => $baseDir . '/../lib/SystemTag/SystemTagPlugin.php',
     'OCA\\DAV\\SystemTag\\SystemTagsByIdCollection' => $baseDir . '/../lib/SystemTag/SystemTagsByIdCollection.php',
     'OCA\\DAV\\SystemTag\\SystemTagsInUseCollection' => $baseDir . '/../lib/SystemTag/SystemTagsInUseCollection.php',
diff --git a/apps/dav/composer/composer/autoload_static.php b/apps/dav/composer/composer/autoload_static.php
index 5f43453cda6a7..883b1fc710c4d 100644
--- a/apps/dav/composer/composer/autoload_static.php
+++ b/apps/dav/composer/composer/autoload_static.php
@@ -376,6 +376,7 @@ class ComposerStaticInitDAV
         'OCA\\DAV\\SystemTag\\SystemTagList' => __DIR__ . '/..' . '/../lib/SystemTag/SystemTagList.php',
         'OCA\\DAV\\SystemTag\\SystemTagMappingNode' => __DIR__ . '/..' . '/../lib/SystemTag/SystemTagMappingNode.php',
         'OCA\\DAV\\SystemTag\\SystemTagNode' => __DIR__ . '/..' . '/../lib/SystemTag/SystemTagNode.php',
+        'OCA\\DAV\\SystemTag\\SystemTagObjectType' => __DIR__ . '/..' . '/../lib/SystemTag/SystemTagObjectType.php',
         'OCA\\DAV\\SystemTag\\SystemTagPlugin' => __DIR__ . '/..' . '/../lib/SystemTag/SystemTagPlugin.php',
         'OCA\\DAV\\SystemTag\\SystemTagsByIdCollection' => __DIR__ . '/..' . '/../lib/SystemTag/SystemTagsByIdCollection.php',
         'OCA\\DAV\\SystemTag\\SystemTagsInUseCollection' => __DIR__ . '/..' . '/../lib/SystemTag/SystemTagsInUseCollection.php',
diff --git a/apps/dav/lib/RootCollection.php b/apps/dav/lib/RootCollection.php
index 6ede8cb683c17..751ab17bb7aa6 100644
--- a/apps/dav/lib/RootCollection.php
+++ b/apps/dav/lib/RootCollection.php
@@ -105,11 +105,7 @@ public function __construct() {
 
 		$publicCalendarRoot = new PublicCalendarRoot($caldavBackend, $l10n, $config, $logger);
 
-		$systemTagCollection = new SystemTagsByIdCollection(
-			\OC::$server->getSystemTagManager(),
-			\OC::$server->getUserSession(),
-			$groupManager
-		);
+		$systemTagCollection = Server::get(SystemTagsByIdCollection::class);
 		$systemTagRelationsCollection = new SystemTagsRelationsCollection(
 			\OC::$server->getSystemTagManager(),
 			\OC::$server->getSystemTagObjectMapper(),
diff --git a/apps/dav/lib/SystemTag/SystemTagNode.php b/apps/dav/lib/SystemTag/SystemTagNode.php
index 06eead814b27b..ce84e66813bfd 100644
--- a/apps/dav/lib/SystemTag/SystemTagNode.php
+++ b/apps/dav/lib/SystemTag/SystemTagNode.php
@@ -10,8 +10,8 @@
 use OCP\IUser;
 use OCP\SystemTag\ISystemTag;
 use OCP\SystemTag\ISystemTagManager;
+use OCP\SystemTag\ISystemTagObjectMapper;
 use OCP\SystemTag\TagAlreadyExistsException;
-
 use OCP\SystemTag\TagNotFoundException;
 use Sabre\DAV\Exception\Conflict;
 use Sabre\DAV\Exception\Forbidden;
@@ -21,31 +21,7 @@
 /**
  * DAV node representing a system tag, with the name being the tag id.
  */
-class SystemTagNode implements \Sabre\DAV\INode {
-
-	/**
-	 * @var ISystemTag
-	 */
-	protected $tag;
-
-	/**
-	 * @var ISystemTagManager
-	 */
-	protected $tagManager;
-
-	/**
-	 * User
-	 *
-	 * @var IUser
-	 */
-	protected $user;
-
-	/**
-	 * Whether to allow permissions for admins
-	 *
-	 * @var bool
-	 */
-	protected $isAdmin;
+class SystemTagNode implements \Sabre\DAV\ICollection {
 
 	protected int $numberOfFiles = -1;
 	protected int $referenceFileId = -1;
@@ -58,11 +34,13 @@ class SystemTagNode implements \Sabre\DAV\INode {
 	 * @param bool $isAdmin whether to allow operations for admins
 	 * @param ISystemTagManager $tagManager tag manager
 	 */
-	public function __construct(ISystemTag $tag, IUser $user, $isAdmin, ISystemTagManager $tagManager) {
-		$this->tag = $tag;
-		$this->user = $user;
-		$this->isAdmin = $isAdmin;
-		$this->tagManager = $tagManager;
+	public function __construct(
+		protected ISystemTag $tag,
+		protected IUser $user,
+		protected bool $isAdmin,
+		protected ISystemTagManager $tagManager,
+		protected ISystemTagObjectMapper $tagMapper,
+	) {
 	}
 
 	/**
@@ -181,4 +159,26 @@ public function getReferenceFileId(): int {
 	public function setReferenceFileId(int $referenceFileId): void {
 		$this->referenceFileId = $referenceFileId;
 	}
+
+	public function createFile($name, $data = null) {
+		throw new MethodNotAllowed();
+	}
+	
+	public function createDirectory($name) {
+		throw new MethodNotAllowed();
+	}
+	
+	public function getChild($name) {
+		return new SystemTagObjectType($this->tag, $name, $this->tagManager, $this->tagMapper);
+	}
+	
+	public function childExists($name) {
+		$objectTypes = $this->tagMapper->getAvailableObjectTypes();
+		return in_array($name, $objectTypes);
+	}
+
+	public function getChildren() {
+		// We currently don't have a method to list allowed tag mappings types
+		return [new SystemTagObjectType($this->tag, 'files', $this->tagManager, $this->tagMapper)];
+	}
 }
diff --git a/apps/dav/lib/SystemTag/SystemTagObjectType.php b/apps/dav/lib/SystemTag/SystemTagObjectType.php
new file mode 100644
index 0000000000000..53686a3e76426
--- /dev/null
+++ b/apps/dav/lib/SystemTag/SystemTagObjectType.php
@@ -0,0 +1,58 @@
+<?php
+/**
+ * SPDX-FileCopyrightText: 2023 Nextcloud GmbH and Nextcloud contributors
+ * SPDX-License-Identifier: AGPL-3.0-only
+ */
+namespace OCA\DAV\SystemTag;
+
+use OCP\SystemTag\ISystemTag;
+use OCP\SystemTag\ISystemTagManager;
+use OCP\SystemTag\ISystemTagObjectMapper;
+use Sabre\DAV\Exception\MethodNotAllowed;
+
+/**
+ * SystemTagObjectType property
+ * This property represent a type of object which tags are assigned to.
+ */
+class SystemTagObjectType implements \Sabre\DAV\INode {
+	public const NS_NEXTCLOUD = 'http://nextcloud.org/ns';
+
+	/** @var string[] */
+	private array $objectsIds = [];
+
+	public function __construct(
+		private ISystemTag $tag,
+		private string $type,
+		private ISystemTagManager $tagManager,
+		private ISystemTagObjectMapper $tagMapper,
+	) {
+	}
+
+	/**
+	 * Get the list of object ids that have this tag assigned.
+	 * @return string
+	 */
+	public function getObjectsIds(): array {
+		if (empty($this->objectsIds)) {
+			$this->objectsIds = $this->tagMapper->getObjectIdsForTags($this->tag->getId(), $this->type);
+		}
+
+		return $this->objectsIds;
+	}
+
+	public function delete() {
+		throw new MethodNotAllowed();
+	}
+
+	public function getName() {
+		return $this->type;
+	}
+
+	public function setName($name) {
+		throw new MethodNotAllowed();
+	}
+
+	public function getLastModified() {
+		return null;
+	}
+}
diff --git a/apps/dav/lib/SystemTag/SystemTagPlugin.php b/apps/dav/lib/SystemTag/SystemTagPlugin.php
index 6098a41ab3b0d..f575989d893c1 100644
--- a/apps/dav/lib/SystemTag/SystemTagPlugin.php
+++ b/apps/dav/lib/SystemTag/SystemTagPlugin.php
@@ -37,6 +37,7 @@ class SystemTagPlugin extends \Sabre\DAV\ServerPlugin {
 
 	// namespace
 	public const NS_OWNCLOUD = 'http://owncloud.org/ns';
+	public const NS_NEXTCLOUD = 'http://nextcloud.org/ns';
 	public const ID_PROPERTYNAME = '{http://owncloud.org/ns}id';
 	public const DISPLAYNAME_PROPERTYNAME = '{http://owncloud.org/ns}display-name';
 	public const USERVISIBLE_PROPERTYNAME = '{http://owncloud.org/ns}user-visible';
@@ -45,7 +46,8 @@ class SystemTagPlugin extends \Sabre\DAV\ServerPlugin {
 	public const CANASSIGN_PROPERTYNAME = '{http://owncloud.org/ns}can-assign';
 	public const SYSTEM_TAGS_PROPERTYNAME = '{http://nextcloud.org/ns}system-tags';
 	public const NUM_FILES_PROPERTYNAME = '{http://nextcloud.org/ns}files-assigned';
-	public const FILEID_PROPERTYNAME = '{http://nextcloud.org/ns}reference-fileid';
+	public const REFERENCE_FILEID_PROPERTYNAME = '{http://nextcloud.org/ns}reference-fileid';
+	public const OBJECTID_PROPERTYNAME = '{http://nextcloud.org/ns}object-id';
 
 	/**
 	 * @var \Sabre\DAV\Server $server
@@ -223,7 +225,7 @@ public function handleGetProperties(
 			return;
 		}
 
-		if (!($node instanceof SystemTagNode) && !($node instanceof SystemTagMappingNode)) {
+		if (!($node instanceof SystemTagNode) && !($node instanceof SystemTagMappingNode) && !($node instanceof SystemTagObjectType)) {
 			return;
 		}
 
@@ -272,10 +274,16 @@ public function handleGetProperties(
 				return $node->getNumberOfFiles();
 			});
 
-			$propFind->handle(self::FILEID_PROPERTYNAME, function () use ($node): int {
+			$propFind->handle(self::REFERENCE_FILEID_PROPERTYNAME, function () use ($node): int {
 				return $node->getReferenceFileId();
 			});
 		}
+
+		if ($node instanceof SystemTagObjectType) {
+			$propFind->handle(self::OBJECTID_PROPERTYNAME, function () use ($node) {
+				return $node->getObjectsIds();
+			});
+		}
 	}
 
 	private function propfindForFile(PropFind $propFind, Node $node): void {
@@ -372,7 +380,7 @@ public function handleUpdateProperties($path, PropPatch $propPatch) {
 			self::USERASSIGNABLE_PROPERTYNAME,
 			self::GROUPS_PROPERTYNAME,
 			self::NUM_FILES_PROPERTYNAME,
-			self::FILEID_PROPERTYNAME,
+			self::REFERENCE_FILEID_PROPERTYNAME,
 		], function ($props) use ($node) {
 			$tag = $node->getSystemTag();
 			$name = $tag->getName();
@@ -409,7 +417,7 @@ public function handleUpdateProperties($path, PropPatch $propPatch) {
 				$this->tagManager->setTagGroups($tag, $groupIds);
 			}
 
-			if (isset($props[self::NUM_FILES_PROPERTYNAME]) || isset($props[self::FILEID_PROPERTYNAME])) {
+			if (isset($props[self::NUM_FILES_PROPERTYNAME]) || isset($props[self::REFERENCE_FILEID_PROPERTYNAME])) {
 				// read-only properties
 				throw new Forbidden();
 			}
diff --git a/apps/dav/lib/SystemTag/SystemTagsByIdCollection.php b/apps/dav/lib/SystemTag/SystemTagsByIdCollection.php
index 13e79c99b65a8..b854db7b94db5 100644
--- a/apps/dav/lib/SystemTag/SystemTagsByIdCollection.php
+++ b/apps/dav/lib/SystemTag/SystemTagsByIdCollection.php
@@ -11,6 +11,7 @@
 use OCP\IUserSession;
 use OCP\SystemTag\ISystemTag;
 use OCP\SystemTag\ISystemTagManager;
+use OCP\SystemTag\ISystemTagObjectMapper;
 use OCP\SystemTag\TagNotFoundException;
 use Sabre\DAV\Exception\BadRequest;
 use Sabre\DAV\Exception\Forbidden;
@@ -19,21 +20,6 @@
 
 class SystemTagsByIdCollection implements ICollection {
 
-	/**
-	 * @var ISystemTagManager
-	 */
-	private $tagManager;
-
-	/**
-	 * @var IGroupManager
-	 */
-	private $groupManager;
-
-	/**
-	 * @var IUserSession
-	 */
-	private $userSession;
-
 	/**
 	 * SystemTagsByIdCollection constructor.
 	 *
@@ -42,13 +28,11 @@ class SystemTagsByIdCollection implements ICollection {
 	 * @param IGroupManager $groupManager
 	 */
 	public function __construct(
-		ISystemTagManager $tagManager,
-		IUserSession $userSession,
-		IGroupManager $groupManager,
+		private ISystemTagManager $tagManager,
+		private IUserSession $userSession,
+		private IGroupManager $groupManager,
+		protected ISystemTagObjectMapper $tagMapper,
 	) {
-		$this->tagManager = $tagManager;
-		$this->userSession = $userSession;
-		$this->groupManager = $groupManager;
 	}
 
 	/**
@@ -180,6 +164,6 @@ public function getLastModified() {
 	 * @return SystemTagNode
 	 */
 	private function makeNode(ISystemTag $tag) {
-		return new SystemTagNode($tag, $this->userSession->getUser(), $this->isAdmin(), $this->tagManager);
+		return new SystemTagNode($tag, $this->userSession->getUser(), $this->isAdmin(), $this->tagManager, $this->tagMapper);
 	}
 }
diff --git a/apps/dav/lib/SystemTag/SystemTagsInUseCollection.php b/apps/dav/lib/SystemTag/SystemTagsInUseCollection.php
index 0431acc553af8..81abc6c156969 100644
--- a/apps/dav/lib/SystemTag/SystemTagsInUseCollection.php
+++ b/apps/dav/lib/SystemTag/SystemTagsInUseCollection.php
@@ -16,24 +16,21 @@
 use OCP\Files\NotPermittedException;
 use OCP\IUserSession;
 use OCP\SystemTag\ISystemTagManager;
+use OCP\SystemTag\ISystemTagObjectMapper;
 use Sabre\DAV\Exception\Forbidden;
 use Sabre\DAV\Exception\NotFound;
 use Sabre\DAV\SimpleCollection;
 
 class SystemTagsInUseCollection extends SimpleCollection {
-	protected IUserSession $userSession;
-	protected IRootFolder $rootFolder;
-	protected string $mediaType;
-	protected ISystemTagManager $systemTagManager;
-	protected SystemTagsInFilesDetector $systemTagsInFilesDetector;
 
 	/** @noinspection PhpMissingParentConstructorInspection */
 	public function __construct(
-		IUserSession $userSession,
-		IRootFolder $rootFolder,
-		ISystemTagManager $systemTagManager,
-		SystemTagsInFilesDetector $systemTagsInFilesDetector,
-		string $mediaType = '',
+		protected IUserSession $userSession,
+		protected IRootFolder $rootFolder,
+		protected ISystemTagManager $systemTagManager,
+		protected ISystemTagObjectMapper $tagMapper,
+		protected SystemTagsInFilesDetector $systemTagsInFilesDetector,
+		protected string $mediaType = '',
 	) {
 		$this->userSession = $userSession;
 		$this->rootFolder = $rootFolder;
@@ -54,7 +51,7 @@ public function getChild($name): self {
 		if ($this->mediaType !== '') {
 			throw new NotFound('Invalid media type');
 		}
-		return new self($this->userSession, $this->rootFolder, $this->systemTagManager, $this->systemTagsInFilesDetector, $name);
+		return new self($this->userSession, $this->rootFolder, $this->systemTagManager, $this->tagMapper, $this->systemTagsInFilesDetector, $name);
 	}
 
 	/**
@@ -81,7 +78,7 @@ public function getChildren(): array {
 		foreach ($result as $tagData) {
 			$tag = new SystemTag((string)$tagData['id'], $tagData['name'], (bool)$tagData['visibility'], (bool)$tagData['editable']);
 			// read only, so we can submit the isAdmin parameter as false generally
-			$node = new SystemTagNode($tag, $user, false, $this->systemTagManager);
+			$node = new SystemTagNode($tag, $user, false, $this->systemTagManager, $this->tagMapper);
 			$node->setNumberOfFiles((int)$tagData['number_files']);
 			$node->setReferenceFileId((int)$tagData['ref_file_id']);
 			$children[] = $node;
diff --git a/apps/dav/tests/unit/SystemTag/SystemTagsByIdCollectionTest.php b/apps/dav/tests/unit/SystemTag/SystemTagsByIdCollectionTest.php
index 2ffbc1cf01fda..e30d8f73b6a46 100644
--- a/apps/dav/tests/unit/SystemTag/SystemTagsByIdCollectionTest.php
+++ b/apps/dav/tests/unit/SystemTag/SystemTagsByIdCollectionTest.php
@@ -13,7 +13,9 @@
 use OCP\IUser;
 use OCP\IUserSession;
 use OCP\SystemTag\ISystemTagManager;
+use OCP\SystemTag\ISystemTagObjectMapper;
 use OCP\SystemTag\TagNotFoundException;
+use PHPUnit\Framework\MockObject\MockObject;
 
 class SystemTagsByIdCollectionTest extends \Test\TestCase {
 
@@ -40,21 +42,31 @@ public function getNode($isAdmin = true) {
 		$this->user->expects($this->any())
 			->method('getUID')
 			->willReturn('testuser');
+
+		/** @var IUserSession|MockObject */
 		$userSession = $this->getMockBuilder(IUserSession::class)
 			->getMock();
 		$userSession->expects($this->any())
 			->method('getUser')
 			->willReturn($this->user);
+
+		/** @var IGroupManager|MockObject */
 		$groupManager = $this->getMockBuilder(IGroupManager::class)
 			->getMock();
 		$groupManager->expects($this->any())
 			->method('isAdmin')
 			->with('testuser')
 			->willReturn($isAdmin);
+
+		/** @var ISystemTagObjectMapper|MockObject */
+		$tagMapper = $this->getMockBuilder(ISystemTagObjectMapper::class)
+			->getMock();
+
 		return new SystemTagsByIdCollection(
 			$this->tagManager,
 			$userSession,
-			$groupManager
+			$groupManager,
+			$tagMapper,
 		);
 	}