In short
German law puts most of the transaction costs of a home sale on the buyer: by default the buyer bears the notary, the deed and the land-register entry (section 448(2) of the Civil Code, BGB). A seller’s costs are therefore mostly specific to the seller’s situation: an agent’s fee if the seller hired one, the deletion of the seller’s land charge, any early-repayment compensation to the lender, the energy certificate, and income tax on the gain if the home was held for ten years or less and not lived in. No law sets a percentage commission. These rules are federal.
Who pays what by default
Three rules fix the starting position.
- The buyer pays the notary and the register. Section 448(2) BGB: the buyer of land bears the costs of recording the sale contract and the conveyance (Auflassung), of the entry in the land register and of the declarations needed for that entry. The contract can say otherwise.
- Transfer tax is the buyer’s in practice. Both parties to the contract are liable to the tax office (section 13 no. 1 GrEStG), but the Rhineland-Palatinate finance ministry notes that the parties usually agree that the buyer alone pays it. The rate is set by each state, between 3.5% and 6.5%, so the buyer’s total differs by state; see the guide on the real estate transfer tax. The tax office’s clearance certificate (Unbedenklichkeitsbescheinigung) must exist before the buyer can be registered (section 22 GrEStG).
- The sale contract must be notarised. Without a notarial deed a sale of land is not valid until conveyance and registration cure the defect (section 311b(1) BGB). The notary’s fee is the buyer’s by default.
The agent’s fee
For a flat or a single-family home sold to a consumer, the agency contract needs text form (section 656a BGB). If the agent takes a promise of a fee from both seller and buyer, the two must owe the same amount (section 656c BGB). If the agent works free of charge for one side, he cannot claim from the other. If only the seller signed the agency contract, any agreement making the buyer pay is valid only if the seller stays liable for at least the same amount, and the buyer’s share falls due only once the seller has paid and shown proof (section 656d BGB). A deviating agency contract is void under section 656c(2).
In plain terms: a buyer can be asked to carry at most half of the total fee where the seller engaged the agent. The statute sets no percentage, so none is stated here. The fee is a matter of the agency contract. Agents under section 34c of the trade code have no public register to check.
Ending the mortgage
If the home is mortgaged, the loan must be dealt with before the buyer gets a clean register.
- Early-repayment compensation. Repaying a fixed-rate loan inside the fixing can entitle the lender to an adequate compensation for its direct loss (section 502 BGB); section 490(2) names a need to use the property otherwise, such as a sale, as a legitimate interest. No percentage cap applies to real-estate loans. Details are in the guide on early repayment.
- Deleting the land charge. Registry fee for deletion in Abteilung III: 0.5 of the Tabelle B value of the charge (GNotKG 14140). Notary fee where the owner’s consent to the deletion is recorded: 0.5, minimum €30 (KV 21201 no. 4), plus 19% VAT. As a calculation for a €300,000 charge (Tabelle B €635): registry €317.50; notary €317.50 plus VAT. Mechanics are in the guide on the land charge.
The energy certificate
Before a built property is sold, an Energieausweis must be issued if no valid one exists (section 80(3) GModG, the renamed building energy act, in force since 29 July 2026). The seller or agent must show it to prospective buyers at the latest at the viewing, and hand it over promptly after the contract is signed (section 80(4)). If a certificate exists when an online or press advertisement is placed, the advertisement must state the certificate type, the energy value, the main heating energy source, the construction year of a residential building and its efficiency class (section 87). The statute does not give a price for the certificate. See also the guide on the energy certificate when buying.
Defects and what you say
A clause that excludes the buyer’s rights for defects cannot be relied on to the extent the seller fraudulently concealed a defect or gave a guarantee of the property’s condition (section 444 BGB).
Tax on the gain
A seller who sells within ten years of buying, and did not live in the home as required, owes income tax on the gain (section 23 EStG). Holding it longer than ten years ends the liability. The full rule, the €1,000 threshold and the position of non-residents are in the guide on capital gains tax and the ten-year rule. For a home received by inheritance see selling an inherited home.
What it costs
| Item | Rule | Amount |
|---|---|---|
| Notary and register entry for the sale | buyer, by default (section 448(2) BGB) | not the seller’s |
| Transfer tax | both liable; usually agreed to be the buyer’s | rate by state, 3.5% to 6.5% |
| Agent’s fee | agency contract within sections 656c and 656d | no statutory percentage |
| Early-repayment compensation | section 502 BGB | lender’s calculated loss |
| Deleting a €300,000 land charge | GNotKG 14140 and 21201 | €317.50 registry; €317.50 notary plus VAT |
| Energy certificate | section 80 GModG | not set by statute |
| Income tax on gain | section 23 EStG | progressive rate on the gain |
Which professional to consult
A real-estate agent (section 34c permit) can market the home (see the agent page). A property valuer can support the price (see the valuer page). The notary drafts the deed and handles the deletion (see the notary page). Questions on tax belong with a tax adviser.
Frequently asked questions
Does the seller pay the notary in Germany?
Not by default. Section 448(2) BGB puts the costs of the deed, the conveyance and the register entry on the buyer, unless the contract provides otherwise.
How much is the agent’s fee?
The law sets none. It fixes only how the fee may be split: equal amounts if both sides promised a fee, and, if only the seller hired the agent, a buyer’s share no higher than the seller’s.
Do I need an energy certificate to sell?
Yes, if no valid one exists for the building (section 80(3) GModG). Show it by the viewing.
Is selling a home taxable?
Only if sold within ten years of buying and not used as your own home as the law requires (section 23 EStG).
Does the state matter?
Federal law sets the seller’s costs. The state matters for the buyer’s transfer tax rate.
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 selling
Sources
- BGB § 448 Kosten der Übergabe und vergleichbare Kosten (consulted 19 October 2026)
- BGB § 311b Verträge über Grundstücke (consulted 19 October 2026)
- BGB §§ 656a, 656b, 656c, 656d (Maklerlohn bei Wohnung und Einfamilienhaus) (consulted 19 October 2026)
- BGB § 444 Haftungsausschluss (consulted 19 October 2026)
- BGB § 490 Außerordentliches Kündigungsrecht (consulted 19 October 2026)
- BGB § 502 Vorfälligkeitsentschädigung (consulted 19 October 2026)
- GModG (formerly GEG) § 80 Ausstellung und Verwendung von Energieausweisen (consulted 19 October 2026)
- GModG § 87 Pflichtangaben in einer Immobilienanzeige (consulted 19 October 2026)
- GrEStG § 13 Steuerschuldner; § 22 Unbedenklichkeitsbescheinigung (consulted 19 October 2026)
- Ministerium der Finanzen Rheinland-Pfalz, Grunderwerbsteuer: Fragen und Antworten (consulted 19 October 2026)
- EStG § 23 Private Veräußerungsgeschäfte (consulted 19 October 2026)
- GNotKG Anlage 1 (Kostenverzeichnis) and Anlage 2 (Tabelle B) (consulted 19 October 2026)