Paying real estate transfer tax

All transactions that are subject to the Real Estate Transfer Tax Act must be reported to the relevant tax office (in the case of property purchase contracts, this is done by the notary). The tax office determines the real estate transfer tax by means of a written tax assessment. Once the tax has been paid, the tax office issues a so-called clearance certificate, without which the purchaser of a property may not normally be entered in the land register.

The tax office in whose district the property or the most valuable part of the property is located is generally responsible for determining and reporting the real estate transfer tax.

• Tax office search at the Federal Central Tax Office

The tax office in whose district the property or the most valuable part of the property is located is generally responsible for determining and reporting the real estate transfer tax. You can find this out using the tax office search on the website of the Federal Central Tax Office.

• Search for the responsible tax office

For example, the following forms of acquisition are subject to real estate transfer tax:

• the purchase of land,
• the exchange of land
• the transfer of real estate within the framework of company agreements (e.g. the transfer of real estate to a limited liability company),
• the transfer of at least 90 percent of the shares in partnerships or corporations with real estate,
• the expropriation of real estate.

Certain acquisition transactions are exempt from real estate transfer tax, including

• the acquisition of a low-value property (exemption limit 2,500 euros),
• the acquisition of a property by the spouse or registered partner of the seller,
• the acquisition of a property by persons who are related to the seller in a direct line,
• the acquisition of a property belonging to the estate by co-heirs for the division of the estate.

None.

The notification of land acquisition must be submitted to the responsible tax office (usually the local tax office) within two weeks of the notarization of the property contract or after the parties involved have become aware of the acquisition transaction.

• Real Estate Transfer Tax Act (GrEStG)

Notary's offices

23.01.2025