Real estate transfer tax – What property buyers really need to know
When buying real estate, people often only consider the purchase price—not the real estate transfer tax. Depending on the state, this can quickly add up to several thousand euros. Planning ahead saves money and avoids unpleasant surprises.
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Real estate transfer tax – What property buyers really need to know

When buying a property, you should not underestimate the real estate transfer tax. If it is not factored in from the outset, it can quickly become a significant financial burden.

This tax is payable in addition to the purchase price of the house or land. The amount of real estate transfer tax depends on the federal state and currently ranges between 3.5% and 6.5% of the purchase price. With a purchase price of €500,000, this makes a considerable difference: In Brandenburg, for example, this would be €32,500, while in Bavaria it would only be €17,500.

When is real estate transfer tax due?

Real estate transfer tax is usually payable on:

  • The purchase of land or real estate, whether a house, apartment, or undeveloped land
  • Transfers of co-ownership, e.g., in the event of divorce or inheritance disputes
  • Acquisition of shares in companies that own real estate, if certain thresholds are exceeded

When is real estate transfer tax not applicable?

There are exceptions, especially for transfers within the family:

  • Between spouses
  • Between registered partners
  • from parents to children or other close relatives

Such arrangements can significantly reduce the tax burden—provided they are applied correctly.

Why an appraisal can save you money

The actual value of real estate is often unclear, especially in cases of intra-family transfers, divorces, or inheritances. In such cases, the tax office often determines a value itself, which is sometimes set too high.

An independent market value appraisal offers security here:

  • It shows the actual market value of the property.
  • It provides official documentation for the tax office.
  • It clarifies whether and to what extent real estate transfer tax is payable.

Conclusion

A professional appraisal before purchasing or transferring real estate helps to avoid unnecessary costs and to plan the tax burden realistically.