Property Transfer Tax Calculator

How this is worked out

Buying property in Germany carries costs on top of the price that surprise almost every first-time buyer, because the bank will not lend against them. They must come out of your own savings, in cash, at the notary appointment.

There are three, and the first is the big one.

Grunderwerbsteuer is set by each Bundesland and the spread is enormous — from 3.5% in Bayern to 6.5% in four states. On a 450,000 flat that is a difference of 13,500, for the identical purchase.

Notary and land registry are not negotiable — the fees are fixed by statute (GNotKG) on a sliding scale, so the percentage falls as the price rises. Around 1.5% to 2.0% combined is the normal range. A German property purchase legally requires a notary; there is no way around this cost.

Agent commission changed in your favour in December 2020. For homes bought by a private individual, the buyer can no longer be made to pay more than the seller. Where the agent works for both sides, the split must be equal. Total commission is typically 5.95% to 7.14% including VAT, so a buyer's share is usually somewhere between nothing and about 3.57%.

A worked example

A 450,000 flat in Berlin, agent commission split, 120,000 saved:

• Grunderwerbsteuer at 6.0%: 27,000
• Notary and land registry at 2.0%: 9,000
• Agent at 3.57%: 16,065
• Total buying costs: 52,065 — 11.6% of the price

Of your 120,000, the fees eat 52,065. Only 67,935 goes towards the flat, so you need a mortgage of 382,065 — around 85% of the value, which many German banks will price unfavourably or decline.

The same flat in Bayern at 3.5% saves 11,250, leaving a mortgage of 370,815. And with no agent at all, buying costs fall to 36,000 and the mortgage to 366,000.

This is why people say you need roughly 20% saved to buy in Germany. It is not the deposit — it is the deposit plus a tenth of the price that vanishes on day one.

What this doesn't cover

• Grunderwerbsteuer is charged on the purchase price in the notarised contract. Movable items listed separately — a fitted kitchen, for instance — can legitimately reduce the taxable amount, within limits the tax office accepts.
• The notary figure is an estimate. Actual fees depend on which services are used and are calculated from a statutory table, plus VAT.
• Buying land and building separately can, under conditions, mean transfer tax is only charged on the land. The tax office scrutinises this closely.
• Not included: valuation fees, building survey, moving costs, renovation, or the Grundschuld registration for your mortgage.
• This is arithmetic, not tax or legal advice. Confirm figures with your notary and your bank before committing.

Common questions