Guide · Buying

Notary and land registry fees in Germany, calculated

How German notary and land registry fees are computed under the GNotKG since 1 June 2025: Tabelle B, the multiples, VAT, worked examples from €250,000 to €1m.

In short

German notary and land registry fees are not negotiated: they follow from the Gerichts- und Notarkostengesetz (GNotKG), using a table (Tabelle B) valid since 1 June 2025. For a sale the notary charges 3.0 times the table fee plus 19% VAT, and the land registry charges 1.5 times the table fee without VAT. On a €400,000 home the table fee is €785, so the notary costs €2,802.45 and the registry €1,177.50. A mortgage adds a smaller notary item and a registry item.

The GNotKG took the tariff changes of the cost-law amendment act of 2025 (BGBl. 2025 I Nr. 109), whose articles 5 to 11 entered into force on 1 June 2025. Any scale quoted from before that date is out of date. Two rules protect the client: an agreement on the amount of costs is void (§ 125), and the invoice must name the cost-schedule items, the value and each amount (§ 19). The notary may claim fees only on the basis of such a statement (§ 19(1)).

Step 1: the value

For a purchase, the value is the price, plus the value of rights of use the seller keeps and of obligations the buyer takes over; if the result is below the market value, the market value counts (§ 47). The market value can be inferred from the contract, the parties’ statements or official data (§ 46). For a mortgage charge, the value is its nominal amount (§ 53).

Step 2: the table fee

The fee is the table amount for the value, rounded up to the next table line. Tabelle B starts at €15 for values up to €500 and then rises by steps; the formula in § 34(2) adds €4 per 500 up to €2,000, €6 per 1,000 up to €10,000, €8 per 3,000 up to €25,000, €10 per 5,000 up to €50,000, €27 per 15,000 up to €200,000 and €50 per 30,000 up to €500,000. Above that, €80 per 50,000 applies up to €5 million. Fees are rounded to the nearest cent (§ 34(4)), with a €15 minimum (§ 34(5)). Selected table lines from Anlage 2:

Value up toTable fee B
€155,000€354
€260,000€535
€320,000€635
€410,000€785
€500,000€935
€600,000€1,095
€800,000€1,415
€1,000,000€1,735

Step 3: the multiples

Each activity carries a multiple of the table fee (cost schedule, Anlage 1):

ItemActivityMultiple
21100Notarising the contract, including the transfer agreement (minimum €120)2.0
22110Completion work (certificates, pre-emption enquiries)0.5
22200Supervision: confirming payment conditions0.5
32014VAT on the notary’s costsin full, at 19% (§ 12(1) UStG)
14150Land registry: priority notice0.5
14110Land registry: registering the owner1.0
21200Notarising a land charge declaration (minimum €60)1.0
14121Land registry: registering a land charge1.0

Document charges and postage are added on top as expenses.

Worked examples

Each row multiplies the table fee for the price by 3.0 for the notary, adds 19% VAT, and multiplies by 1.5 for the registry. These are calculations, not quotes.

PriceTable feeNotary incl. VATLand registryTogetherShare of price
€250,000€535€1,909.95€802.50€2,712.451.08%
€400,000€785€2,802.45€1,177.50€3,979.950.99%
€600,000€1,095€3,909.15€1,642.50€5,551.650.93%
€1,000,000€1,735€6,193.95€2,602.50€8,796.450.88%

The share falls as the price rises, because the table fee grows more slowly than the value. At €400,000 the notary’s net amount is €2,355: €1,570 for the deed, €392.50 for completion and €392.50 for supervision, to which VAT of €447.45 is added.

Fees for a mortgage

A bank usually requires a Grundschuld (land charge). The notary’s declaration costs 1.0 at the charge’s nominal value, and the registry entry costs 1.0. For €300,000 the table fee is €635, so the notary charges €755.65 with VAT and the registry €635, together €1,390.65. Under § 109 GNotKG, a power of attorney letting the buyer encumber the property and the assumption of a secured loan do not increase the sale value. The guide on the land charge explains the instrument.

Who bears these costs

By default the buyer bears the notarisation, the transfer agreement and the registration (§ 448(2) BGB), though the person who ordered the work is liable to the notary (§ 29 GNotKG). Deleting an existing charge on the seller’s side is a different item that this guide does not calculate; ask the notary.

What it costs overall

These fees are one part of the purchase costs. Add the transfer tax, which in 2026 runs from 3.5% to 6.5% by state, in the purchase costs calculator or the guide on total buying costs. The role behind the fees is in the guide on the notary’s role.

Which professional to consult

Ask the notary for the fee estimate in advance. A mortgage broker can tell you which charge your lender needs, and the notary page describes the office.

Frequently asked questions

Is the notary’s fee the same everywhere in Germany?

The scale is set by the federal GNotKG, not by the states, and the notary must charge the legal fee (§ 17 BNotO).

Why is VAT charged on the notary but not on the registry?

The cost schedule adds VAT to the notary’s costs (item 32014); the registry fees are court fees, and the registry items carry no VAT line.

Do the fees change with the state’s transfer tax?

No. The fees depend on the value, not on the state.

What if the value is above €1 million?

Use the formula in § 34(2) GNotKG, or ask for the estimate; the table fee goes up by €80 per started €50,000 above €500,000 up to €5 million.

What was different before 1 June 2025?

The fees were based on an earlier table; this guide does not describe it, because it no longer applies to new deeds.

General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.

More guides on buying

Sources

All guides · Payotte Germany