{
  "licence": "CC BY 4.0, Payotte mit Link nennen (https://payotte.com/deutschland/nach-bundesland)",
  "topic": "first-buyer-aid",
  "extracted": "2026-10-19",
  "regions": {
    "baden-wurttemberg": {
      "answer": "Baden-Württemberg has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "bavaria": {
      "answer": "Bavaria has no first-buyer relief on transfer tax in the official sources read: the full 3.5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "berlin": {
      "answer": "Berlin has no first-buyer relief on transfer tax in the official sources read: the full 6% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "brandenburg": {
      "answer": "Brandenburg has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "bremen": {
      "answer": "Bremen has no first-buyer relief on transfer tax in the official sources read: the full 5.5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "hamburg": {
      "answer": "Hamburg has no first-buyer relief on transfer tax in the official sources read: the full 5.5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "hesse": {
      "answer": "Hesse refunds transfer tax on a first home (Hessengeld): €10,000 per buyer (at most €20,000) plus €5,000 per child under 18, capped at the transfer tax paid, paid in 10 equal yearly instalments.",
      "note": null,
      "sources": [
        {
          "title": "Hessisches Ministerium der Finanzen: Hessengeld, Fragen und Antworten (August 2025)",
          "url": "https://finanzen.hessen.de/sites/finanzen.hessen.de/files/2025-08/hessengeld-fragen_und_antworten_barrierefrei-stand_august_2025.pdf"
        }
      ],
      "aid": "yes",
      "amount": "€10,000 per buyer (at most €20,000) plus €5,000 per child under 18, capped at the transfer tax paid, paid in 10 equal yearly instalments",
      "conditions": "First home for own use, deed signed from 1 March 2024, every buyer named in the deed, main residence within 3 years, online application to WIBank; no income or price cap"
    },
    "lower-saxony": {
      "answer": "Lower Saxony has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "mecklenburg-western-pomerania": {
      "answer": "Mecklenburg-Western Pomerania has no first-buyer relief on transfer tax in the official sources read: the full 6% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "north-rhine-westphalia": {
      "answer": "North Rhine-Westphalia has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.",
      "note": "The state tax office page read gives the 6.5% rate and no relief; whether a former support programme still runs could not be read at an official source.",
      "sources": [
        {
          "title": "Finanzverwaltung NRW: Grunderwerbsteuer, Wissenswertes",
          "url": "https://www.finanzamt.nrw.de/steuerinfos/privatpersonen/haus-und-grund/grunderwerbsteuer-wissenswertes-beim-grundstuecks-oder"
        }
      ],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "rhineland-palatinate": {
      "answer": "Rhineland-Palatinate has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "saarland": {
      "answer": "Saarland has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "saxony": {
      "answer": "Saxony has no first-buyer relief on transfer tax in the official sources read: the full 5.5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "saxony-anhalt": {
      "answer": "Saxony-Anhalt has no first-buyer relief on transfer tax in the official sources read: the full 5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "schleswig-holstein": {
      "answer": "Schleswig-Holstein has no first-buyer relief on transfer tax in the official sources read: the full 6.5% applies.",
      "note": "No first-buyer relief found in the official sources read; no federal allowance is in force (only proposals).",
      "sources": [],
      "aid": "none_found",
      "amount": null,
      "conditions": null
    },
    "thuringia": {
      "answer": "Thuringia: no first-buyer relief could be confirmed in force in the official sources read; ask the state tax office.",
      "note": "A 2023 state law on first purchases exists, but its application in 2026 could not be read at an official source.",
      "sources": [
        {
          "title": "Thüringer Finanzministerium: Bilanz der Thüringer Finanzämter 2025",
          "url": "https://finanzen.thueringen.de/fileadmin/medien_tfm/bilanz_finanzaemter_2025_bf.pdf"
        }
      ],
      "aid": "not_confirmed",
      "amount": null,
      "conditions": null
    }
  }
}