Total buying costs in Germany: tax, notary, agent

The legal default: the buyer pays the deed and the register

§ 448(2) BGB states that the buyer of land bears the costs of notarising the purchase contract and the Auflassung (transfer agreement), of the land register entry and of the declarations needed for it. The transfer tax is a separate matter: the parties are both liable under § 13 GrEStG, but the contract normally puts it on the buyer. Read the cost clause in the draft contract, because it can be worded differently.

Item 1: transfer tax

The tax is charged on the consideration, mainly the price (§§ 8 and 9 GrEStG), and rounded down to whole euros (§ 11(2)). The federal default of 3.5% applies only where a state sets no rate of its own; Bavaria’s tax authority states that the rate there is 3.5%, while North Rhine-Westphalia states 6.5% for contracts notarised from 1 January 2015. Other states sit in between. The by-state page lists them, and the guides on the state rates (Bavaria and Baden-Württemberg, North Rhine-Westphalia, Berlin and Brandenburg) give the detail. See real estate transfer tax in Germany for the rules common to all states.

Item 2: notary fees

Notary fees are set by the Gerichts- und Notarkostengesetz (GNotKG); an agreement on a different amount is void (§ 125) and the notary must charge the legal fee (§ 17 BNotO). For a purchase, the fees are multiples of a table fee taken from Tabelle B (§ 34 GNotKG, Anlage 2, valid since 1 June 2025), where the value is the price plus assumed obligations, or the market value if higher (§ 47):

• deed of sale, including the Auflassung: 2.0 times the table fee (item 21100),
• completion work, such as obtaining certificates: 0.5 (item 22110),
• supervision of payment conditions: 0.5 (item 22200),
• VAT on the whole bill (item 32014), at the standard rate of 19% (§ 12(1) UStG).

Printing, postage and similar expenses come on top.

Item 3: land registry fees

The registry fees are court fees, and the schedule items below carry no VAT: 0.5 of the table fee for the priority notice (item 14150) and 1.0 for registering the buyer as owner (item 14110).

Worked examples

Table fee for a value up to the next line of Tabelle B: €535 at €250,000; €785 at €400,000; €1,095 at €600,000. The notary multiple is 3.0 and the registry multiple 1.5.

If the buyer finances with a mortgage, the Grundschuld (land charge) adds two items whose value is the nominal amount (§ 53). On a €300,000 charge the table fee is €635: the notary’s 1.0 gives €635 plus VAT, or €755.65, and the registry’s 1.0 gives €635 (items 21200 and 14121). A power of attorney for the buyer to create a charge, or taking over a loan secured on the property, counts as the same subject matter as the sale and does not raise its value (§ 109(1)). Other tasks, such as deleting an existing charge, can bring their own fees.

Item 4: agent commission

No law sets a percentage. The law regulates only how it is shared. A brokerage contract for a flat or house needs text form (§ 656a BGB). If the agent takes a commission from both parties, the amounts must be equal (§ 656c). If only one party hired the agent, a clause making the other pay is valid only if the person who hired the agent stays liable for at least the same amount, and the claim against the other falls due only once the first has paid (§ 656d). These rules apply when the buyer is a consumer (§ 656b). The guide on agent commission when buying goes further.

A complete example

For a €400,000 home with a €300,000 mortgage and no agent, the table below adds transfer tax, notary and registry for the sale, and the notary and registry for the charge. It leaves out the agent, expenses, any survey and moving costs.

The difference between the two rows is the transfer tax alone: €12,000. Use the purchase costs calculator for other prices and states.

Which professional to consult

The notary issues an invoice that must show the schedule items, the value and the amounts (§ 19 GNotKG); ask for it in advance if you wish to budget. A mortgage broker can put the financing together, and the notary page explains the role.