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Purchased Data

Net retail price (excluding equipment)
Typical purchase: 3.57% + VAT per part
Standard rate: 3.57% (3% VAT + 19% VAT)

Ground rent tax by state

Baden-Württemberg
5.00%
Bavaria
3.50%
Berlin
6.00%
Brandenburg
6.50%
Breeze
5.00%
Hamburg
5.50%
Assistance
6.00%
Mecklenburg-Vorpommern
6.00%
Lower Saxony
5.00%
North Rhine-Westphalia
6.50%
Rhineland-Palatinate
5.00%
Saarland Region
6.50%
Saxony
5.50%
Saxony-Anhalt
5.00%
Schleswig-Holstein
6.50%
Turingia
6.50%

Oneri Accessori Acquisto Immobiliare - Bavaria

Total Additional Charges
29.645 EUR
8.47% del prezzo di acquisto
Total Cost (Price + Charges)
379.645 EUR
Grunderwerbsteuer (3.50%)
12.250 EUR

Detail of Accessories

Purchase Price350.000 EUR
Grunderwerbsteuer (3.50%)12.250 EUR
Notary fees - Notary costs (approximately 1% - 1.5%)3.500 – 5.250 EUR
Property Registry - Basic Entry (~0.4%)1.400 EUR
Maklercourtage (3.57%)12.495 EUR
Total Additional Costs29.645 EUR
Total Investment379.645 EUR

Come utilizzare Calcolatore Grunderwerbsteuer 2026 - Tutti i 16 Bundesländer

Insert purchase price

Purchase Price (notary contract price). Includes real estate but excludes furniture, which can be separately accounted for.

Select the Federal State

Property transfer tax varies from 3.5% (Bavaria) to 6.5% (North Rhine-Westphalia, Saarland, Brandenburg, Thuringia, Schleswig-Holstein). The federal state has the highest and highest tax rate.

Configure mediator costs

Typical agent commission is 3.57% per side (including VAT at 19%). Since the 2020 reform, buyer and seller split costs equally.

Analyze Total Costs

The section "Nebenkosten" shows all additional costs to the purchase: Ground rent tax, notary, land registry office, and mediator if included.

Suggerimenti

  • Bavaria and Saxony have the lowest Grundewerbstax (3.5%). Consider this when choosing a location for investments.
  • Conceal furniture costs (e.g., kitchen at $10,000) in the contract - it reduces the taxable base of the Grunderwerbsteuer: concrete savings.
  • Expenses related to notary fees are deductible for tax purposes if the property is an investment (not primary residence).
  • You can negotiate the commission fee, especially in cold markets. The 3.57% rate is common but not fixed by law.

Domande frequenti

What is the Ground Rent Tax?

Transferable property tax - varies by state from 3.5% to 6.5%. Paid within 4 weeks of the notarial act.

How can you avoid or reduce the Ground Rent Tax?

Conceal furniture in the contract reduces taxable base. Transfers between direct family members (spouses, parents-in-laws, children) are exempt. Models "Share Deals" (share of company purchases) have been limited by the 2021 reform.

What does notary cost include in the deed?

Costs include: draft contract, certification, notice of termination (pre-notice registration), termination (property transfer). The land register entry is separate but coordinated by the notary.

Who pays the realtor in Germany?

From December 23, 2020 (§656c BGB), in residential sales, the buyer and seller split the brokerage fee equally. If the seller has appointed a mediator, they cannot charge the buyer more than what they pay themselves.