Additional purchase costs when buying a flat in Germany in 2026

In Germany, additional purchase costs (Kaufnebenkosten) are added to the purchase price; depending on the federal state and the contract terms, they amount to around 5 to over 12 per cent of the purchase price. The largest item is the property transfer tax, followed by the agent's commission and notary and land register costs.

Property transfer tax: rates in the federal states (as of October 2026)

Property transfer tax (Grunderwerbsteuer) is generally based on the purchase price. Since 2006, each federal state has set its own tax rate. The current rates are: Bavaria 3.5%; Baden-Württemberg, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt and Thuringia 5.0%; Bremen, Hamburg and Saxony 5.5%; Berlin, Hesse and Mecklenburg-Western Pomerania 6.0%; Brandenburg, North Rhine-Westphalia, Saarland and Schleswig-Holstein 6.5%.

The most recent changes: Bremen raised its rate from 5.0 to 5.5% on 1 July 2025, Thuringia lowered its rate from 6.5 to 5.0% on 1 January 2024, and Saxony and Hamburg raised theirs to 5.5% in 2023. We have found no further changes for 2026; nevertheless, you should have the notary confirm the rate before notarisation.

Movable fixtures and fittings sold with the flat, such as a fitted kitchen, can be shown separately in the contract at a reasonable value and are then not subject to property transfer tax. By contrast, according to the case law of the Federal Fiscal Court (Bundesfinanzhof), the share of the owners' association's maintenance reserve (Erhaltungsrücklage) attributable to the flat does not reduce the tax base. Have the allocation checked by the notary or a tax adviser.

Notary and land register

Notary and land register fees are set by law in the Court and Notary Fees Act (Gerichts- und Notarkostengesetz, GNotKG) and are not negotiable. For planning purposes, a rough figure of 1.5 to 2% of the purchase price is used; without financing the figure is usually at the lower end, and with the registration of a land charge (Grundschuld) for the bank it tends to be at the upper end.

VAT (Umsatzsteuer) is charged on notary fees but not on land register fees. Costs for interpreters, translations or powers of attorney executed abroad may be added.

Agent's commission: what the law says

Since December 2020, §§ 656a to 656d of the German Civil Code (BGB) have applied to the purchase of a flat or a single-family house by a consumer. An estate agency contract for such properties must be in text form (Textform) (§ 656a).

If the agent has both sides promise a commission, the buyer and the seller must commit to the same amount (§ 656c). If only one side has engaged the agent, the other side can contractually be obliged to pay at most the same amount that the engaging side pays itself, and only after the engaging side has demonstrably paid (§ 656d).

The amount of the commission is not fixed by law but is agreed; it must be stated in the exposé or in the estate agency contract. Include it, together with VAT, in your calculations.

Sample calculation

Assumption: purchase price €300,000 in Berlin, buyer's commission 3.57% including VAT (agreed sample rate). Property transfer tax 6.0% = €18,000; notary and land register 1.5–2% = €4,500–6,000; agent's commission = €10,710. Total additional costs: around €33,200–34,700, or approximately 11.1–11.6% of the purchase price.

Because of the 3.5% tax rate, the same flat in Bavaria would incur €7,500 less property transfer tax. As a rule, banks do not finance additional purchase costs, or do so only reluctantly; you should be able to pay them from your own capital.

Do not forget the running costs

After the purchase, the service charge (Hausgeld), property tax (Grundsteuer) and, where applicable, rental management costs are incurred. They are not part of the additional purchase costs, but they affect the yield and your ability to pay in the first few months.

Sources

https://www.haufe.de/id/beitrag/grunderwerbsteuersaetze-der-bundeslaender-uebersicht-HI3037525.html
https://www.finanzleser.de/steuern/steuerarten/grunderwerbsteuer
https://www.gesetze-im-internet.de/grestg_1983/__22.html
https://www.vr.de/privatkunden/themenwelten/wohnen-immobilien/bauen-kaufen/notarkosten-hauskauf.html
https://www.gesetze-im-internet.de/bgb/__656a.html
https://www.gesetze-im-internet.de/bgb/__656b.html
https://www.gesetze-im-internet.de/bgb/__656c.html
https://www.gesetze-im-internet.de/bgb/__656d.html
https://www.agenziaentrate.gov.it/portale/schede/pagamenti/imposta-sul-valore-degli-immobili-estero-ivie/base-imponibile-e-aliquota-scheda-ivie
https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/declaraciones-informativas/modelo-720-decla_____sobre-bienes-derechos-extranjero_/preguntas-frecuentes.html
https://taxdown.es/inversion-acciones-bolsa/modelo-720
https://www.impots.gouv.fr/sites/default/files/formulaires/2042-ifi/2026/2042-ifi_5480.pdf

Frequently asked questions

When is the property transfer tax payable?

After notarisation, the tax office sends a tax assessment notice; the tax is usually due one month after notification. Only after payment is the clearance certificate (Unbedenklichkeitsbescheinigung) issued, which is required for entry in the land register.

Who pays the notary and the land register?

Usually the buyer; the costs of cancelling the seller's land charges are generally borne by the seller. The purchase contract is decisive.

Can I claim the additional costs for tax purposes?

For let flats, property transfer tax and notary, land register and agent's costs generally increase the acquisition costs and take effect through depreciation; the costs of the land charge may be income-related expenses (Werbungskosten). Have this checked by a tax adviser.

General information, as of October 2026. It does not replace advice from a tax adviser, a lawyer or a notary.