How do you use this tool?
- Enter the purchase price — the notarised contract value excluding movable inventory.
- Pick the federal state (Bundesland) where the property is located. Rates range from 3.5 % in Bavaria and Saxony to 6.5 % in Brandenburg, North Rhine-Westphalia, Saarland, and Schleswig-Holstein.
- Use the inventory wizard to deduct movable items (kitchen, sauna, garden shed) — they reduce the tax base, capped at the 15 % rule of thumb.
- Configure broker commission and select who engaged the broker. § 656d BGB caps the buyer share at 50 % in seller-only engagements.
- Download the result as PDF or copy the summary to clipboard.
What This Calculator Does
The German Real Estate Transfer Tax Calculator estimates the tax bill (Grunderwerbsteuer, GrESt) and closing costs of a property purchase in Germany. Inputs are the purchase price and the federal state where the property sits; outputs include the transfer tax, notary fees, land register fees, broker commission split per § 656d BGB, an inventory deduction wizard, a Hessen first-buyer subsidy hint, and a sortable heat-map of all 16 federal states.
The legal basis is the German Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG) plus the state-level rate ordinances. Since the 2006 federalism reform under article 105 of the Basic Law, each state sets its own rate — explaining the 3.5 % to 6.5 % spread.
What Are the 2026 Rates by Federal State?
The table reflects May 2026. Four states have changed rates within the last 24 months:
| State | Rate | Note |
|---|---|---|
| Bavaria, Saxony | 3.5 % | Floor under § 11 GrEStG |
| Hamburg | 4.5 % | since 2023-01-01 |
| Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt, Thuringia | 5.0 % | Thuringia cut on 2024-01-01 |
| Baden-Württemberg | 5.0 % | |
| Bremen | 5.5 % | raised on 2025-07-01 |
| Berlin, Hessen, Mecklenburg-Vorpommern | 6.0 % | |
| Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein | 6.5 % | Top rates |
The heat-map inside the tool shows the delta of every state to the selected one in EUR for the entered purchase price. Example: a €400,000 purchase in NRW pays €26,000 transfer tax; the same purchase in Bavaria pays €14,000 — a difference of €12,000.
How Does the § 656d Halving Rule Work?
Since December 2020, the German Act on the distribution of broker costs for purchase contracts of flats and single-family houses caps the buyer share when the seller engages a broker alone:
- Seller-only engagement: Buyer pays at most 50 % of the agreed commission. The buyer’s share only becomes due once the seller has demonstrably paid their part (§ 656d para. 2 BGB).
- Buyer-only engagement: Buyer pays the full agreed commission (no halving — the buyer engaged the broker).
- Joint engagement (Doppeltätigkeit): Strict 50/50 split under § 656c BGB.
- No broker: €0 buyer load.
The calculator covers all four cases with a four-option toggle. The Federal Court of Justice (BGH) hears case I ZR 111/25 on 21 May 2026 about reach for mixed-use multi-family buildings. We update the buyer-share logic once the decision is public.
What Other Closing Costs Apply?
German closing costs typically total 8 % to 15 % of the purchase price depending on the state and broker situation. The components:
- Notary fees roughly 1.0 to 1.5 % of the purchase price per GNotKG Annex 1. Since the Costs Amendment Act 2025 (in force 1 June 2025), all GNotKG fees are up 6 %.
- Land register fees roughly 0.5 % for ownership transfer and notarised reservation (Auflassungsvormerkung). Also up 6 % since 1 June 2025.
- Broker commission typically 3.57 to 7.14 % gross (incl. VAT) depending on region and § 656d scenario. The buyer share is capped at 50 % when the seller engaged alone.
- Transfer tax 3.5 to 6.5 % by federal state.
The Federal Chamber of Notaries publishes the full GNotKG fee schedule on bnotk.de. For an exact notary quote, ask the notary’s office directly — German notaries are required to provide a fee estimate before recording.
How Does the Inventory Deduction Wizard Work?
Movable items that transfer with the property do not count as taxable real estate. German tax offices typically accept:
- Built-in kitchen (commonly €5,000 to €15,000)
- Sauna (€2,000 to €8,000)
- Garden shed or tool house
- Awnings, terrace roofs, pavilions
- Loose furniture (wardrobes without wall anchors, upholstered furniture)
- Photovoltaic system (when listed as a movable installation)
The condition: list these items separately in the notarised contract with realistic market values. The German Federal Ministry of Finance treats up to 15 % of the purchase price as plausible without further proof — above that, expect the tax office to request receipts.
The wizard displays the estimated tax saving live: €75,000 of inventory in Hessen at 6.0 % saves €4,500 in transfer tax.
What State Subsidy Applies for First-Time Buyers?
The Hessengeld programme of the Hessen state government is administered by the state development bank WIBank and remains active in 2026:
- Base subsidy: €10,000 for first-time buyers of owner-occupied residential property in Hessen.
- Child supplement: €5,000 per child in the household.
- Application: via the WIBank portal — before the notary appointment, not after.
Example: a family with two children buying in Hessen receives €20,000. On a €450,000 purchase that does not fully offset the €27,000 transfer tax but materially reduces total cost.
Other federal states run similar programmes (Bavaria’s interest-rate reduction, Saxony’s housing subsidy) — they are not modelled because the conditions vary too widely. A nationwide €250,000 first-buyer exemption was discussed but is not yet law in 2026; the calculator will add it once the federal law gazette publishes it.
What Are Some Worked Examples?
Example 1 — Single-family home in Munich for €800,000, no inventory, broker engaged jointly at 7.14 %: Transfer tax €28,000 (3.5 %), notary €12,000, land register €4,000, broker buyer share €28,560 — closing costs €72,560 (9.07 % of price).
Example 2 — Condo in Düsseldorf for €350,000, built-in kitchen €8,000, no broker: Inventory deduction lowers the tax base to €342,000. Transfer tax €22,230 (6.5 %), notary €5,250, land register €1,750 — closing costs €29,230 (8.35 %). The inventory saves €520 in tax.
Example 3 — Town house in Frankfurt am Main for €450,000, first-time owners with two children, seller-only broker at 7.14 %: Transfer tax €27,000 (6.0 %), notary €6,750, land register €2,250, broker buyer share €16,065 (§ 656d halving). Closing costs €52,065. Hessengeld offsets €20,000 — net €32,065 (7.13 %).
What Are the Typical Use Cases?
- Preparing for the notary appointment with your own numbers
- Sanity-checking the transfer tax notice from the German tax office
- Cross-state comparison when choosing a property location
- Costing different broker engagement scenarios in negotiations
- Documenting an inventory deduction strategy in the purchase contract
- Exporting a PDF for your tax adviser meeting
Frequently Asked Questions
Who pays the German real estate transfer tax?
Under § 13 GrEStG the buyer owes the tax. It is due six weeks after the tax notice arrives. The tax office issues the clearance certificate (Unbedenklichkeitsbescheinigung) only after payment, and the land registry refuses to record ownership without it. The notary typically tracks the deadline and submits the contract automatically.
What are the transfer tax rates by German federal state in 2026?
Bavaria and Saxony charge the floor 3.5 %; Brandenburg, North Rhine-Westphalia, Saarland, and Schleswig-Holstein charge 6.5 %. Hamburg is 4.5 %, Bremen 5.5 % since July 2025, Thuringia 5.0 % since January 2024. Berlin, Hessen, and Mecklenburg-Vorpommern apply 6.0 %; the remaining states sit between 5.0 % and 6.0 %.
When is the German transfer tax due?
Six weeks after the tax notice arrives — usually six to eight weeks after the notary records the contract. The notary files the deed automatically; once paid, the tax office issues the clearance certificate needed for the ownership transfer. Late payment triggers a 1 % per month surcharge.
Can you deduct inventory from the German transfer tax?
Yes. List movable items (built-in kitchen, sauna, awning, garden shed, loose furniture) separately in the contract with realistic market values. German tax offices accept up to 15 % of the purchase price without further proof. Photovoltaic systems usually qualify as movable installations if not permanently fixed to the building.
What does § 656d BGB mean for broker commission?
Since 23 December 2020, residential property sales between consumers follow the halving rule when the seller engaged the broker alone: the buyer’s share is capped at 50 %, and it only becomes due once the seller has demonstrably paid their part. Joint engagements split 50/50 under § 656c BGB. Buyer-only engagements skip the halving rule. The calculator handles all four cases with a toggle. Full text at § 656d BGB.
What notary costs come with a German real estate purchase?
Notary and land registry charge under GNotKG — typically 1.0 to 1.5 % notary fees plus 0.5 % land register fees. Since the 2025 Costs Amendment Act (in force 1 June 2025), all GNotKG fees are up 6 %. The calculator uses 1.5 % notary and 0.5 % land register as editable defaults. For an exact quote, ask the notary’s office — German notaries provide cost estimates before recording.
Is there a subsidy for first-time buyers in Germany?
Hessen runs the Hessengeld programme via the state development bank WIBank: €10,000 base subsidy plus €5,000 per child for first-time owner-occupier purchases. Apply via the WIBank portal before the notary appointment. Other states run similar programmes with varying conditions; a nationwide €250,000 first-buyer exemption was discussed but is not yet law in 2026.
How does the pending BGH ruling on § 656d affect the calculation?
The Federal Court of Justice (BGH) hears case I ZR 111/25 on 21 May 2026 about the reach of § 656d for mixed-use multi-family buildings (residential plus commercial in the same property). Until the ruling, the halving rule applies to purely residential property between consumers. Once the BGH decision is public, we review the buyer-share logic and add a mixed-use toggle if necessary.
Are my inputs private?
Yes. All calculations run entirely in your browser. No purchase prices, locations, or personal data are sent to any server. There is no login, no tracking, no cookies. This tool is for estimation only — consult a German tax adviser (Steuerberater) or notary for binding advice on your specific transaction.
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What Are the Sources and Legal Basis?
- Grunderwerbsteuergesetz (GrEStG) — gesetze-im-internet.de
- § 13 GrEStG — Tax debtor — gesetze-im-internet.de
- § 656d BGB — Broker commission halving — gesetze-im-internet.de
- GNotKG (Court and Notary Costs Act) — gesetze-im-internet.de
- Grunderwerbsteuer (Germany) — overview — Wikipedia
- German Federal Ministry of Finance — Tax topics — Bundesfinanzministerium
- Federal Chamber of Notaries (bnotk.de) — Bundesnotarkammer
Note: This calculator is not a tax-advisory tool. Rates and GNotKG factors are as of May 2026. For binding advice on your specific German real estate purchase consult the tax office (Finanzamt) and the recording notary. In case of doubt, ask the notary or tax office.
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