Transfer tax in Hamburg, Bremen and Lower Saxony

Three states, three situations

The rate is set by each state under art. 105(2a) of the Basic Law, so a buyer cannot read one rule across the north of Germany.

Hamburg, 5.5%. The city’s service page states that for property in Hamburg the rate is 5.5% of the consideration, which as a rule equals the purchase price. The date comes from the Senate’s bill published on 7 January 2022, which proposed raising the rate to 5.5% with effect from 1 January 2023. This guide did not read the enacted text, so confirm the start date with the tax office if a transaction straddles it. Announcements of a lower rate for particular groups are statements of intent in the material read and are not described here as law.

Bremen, 5.5%. The Bremen service portal says the rate is 5% for transactions realised before 1 July 2025 and 5.5% for those realised from that date. The Senate announced the half-point increase in December 2024 as a budget-consolidation measure and called it the first increase in ten years. Bremen is the only one of the three whose recent change you can still meet in a contract: a deed signed in 2024 and one signed in 2026 are taxed differently.

Lower Saxony, 5%. The state tax authority gives 5% for transactions realised from 1 January 2014.

One central office in each city state

Hamburg and Bremen each name a central office instead of using the district where the property lies. In Hamburg the Finanzamt für Verkehrsteuern und Grundbesitz handles all property in the city. In Bremen the Bremerhaven tax office is centrally responsible for every transaction concerning land in the state, including land in the city of Bremen itself. In Lower Saxony the general rule of § 17 GrEStG applies and the office for the district where the land lies is responsible. You rarely contact the office yourself, because the notary reports the sale; the information only helps you recognise the letter when it arrives.

What the tax is charged on

The base is the Gegenleistung: the purchase price plus other obligations the buyer takes over and rights of use reserved to the seller (§ 9 GrEStG). Lower Saxony’s tax authority lists what is left out, which helps when a price includes more than the building:

• furnishings bought with the property (inventory),
• money claims, for example the owners’ reserve fund in a flat,
• operating equipment.

If a part of the price is clearly for these items, ask the notary to state it separately in the deed. The tax office can still examine the split, so it must be realistic.

When the tax arises and when it is due

In Lower Saxony’s words, the tax arises when the legally effective purchase contract is concluded (§ 38 of the Fiscal Code and § 14 GrEStG). Handover, registration and payment of the price do not change that. Where the contract depends on a condition or an approval, the tax arises only when the condition is met or the approval granted, so the tax notice may arrive later than you expect.

The tax is due one month after the notice (§ 15 GrEStG). Lower Saxony adds that the money must be ready and, where relevant, built into the financing. Couples who buy together each receive a notice for their share.

Who pays

The contracting parties are liable by law. In practice the contract usually makes the buyer pay; the office then sends the notice to the buyer first and may turn to the seller if the buyer defaults. Bremen’s portal adds that the parties can contractually shift the payment burden to one of them.

Which professional to consult

Your notary handles the report to the tax office and can advise on how the deed is worded, see notary. A mortgage broker can help you plan the tax into the loan. Use the by-state page to compare other states.