Additional Purchase Costs in Berlin: Transfer Tax, Notary, Land Registry and Estate Agent
Anyone buying a flat or a house in Berlin pays around 7 to 7.5 percent in additional costs on top of the purchase price, or around 10.5 to 11 percent with an estate agent. The largest item is the real estate transfer tax at 6 percent. Notary and land registry together cost about 1 percent, a little more with financing. The law sets these fees, so you can calculate them precisely before you buy.
Table of contents
At a glance – additional purchase costs in Berlin
- Real estate transfer tax: 6 percent of the purchase price, unchanged since 2014. There is no tax-free allowance. For 300,000 euros that is 18,000 euros.
- Notary and land registry: The law sets the fees, and they are the same at every notary. For 300,000 euros they come to around 3,380 euros, or around 4,590 euros with a land charge of 240,000 euros.
- Estate agent’s commission: If the seller commissioned the agent, alone or together with the buyer, private buyers of a flat or single-family house pay at most half. In Berlin that is usually 3.57 percent including VAT.
- Total: In our examples for 300,000 to 800,000 euros, the costs come to 6.9 to 7.5 percent of the purchase price without an agent and 10.5 to 11.1 percent with one.
- Order of payment: The notary invoice follows the notarisation. The transfer tax is due one month after the tax assessment. The land registry invoices after each entry.
- Saving: only within narrow limits. You can deduct movable items sold with the property from the tax base at a realistic value.
Which additional costs arise when buying property in Berlin?
Additional purchase costs (Kaufnebenkosten) are all costs that arise on top of the purchase price when buying property. In Berlin these are the real estate transfer tax, the fees of the notary and the land registry and, if you buy through an estate agency, the agent’s commission. If you finance the purchase, you also pay for the land charge.
| Item | Amount in Berlin | Legal basis | Paid to | Due |
|---|---|---|---|---|
| Real estate transfer tax | 6% of the purchase price | GrEStG, Berlin state law | Spandau tax office | one month after the tax assessment |
| Notary (purchase agreement) | around 0.65 to 0.85% | GNotKG | notary | after the notarisation |
| Land registry (purchase) | around 0.3% | GNotKG | local court, land registry | after the entries |
| Land charge (with financing) | around 0.4 to 0.5% of the land charge amount | GNotKG | notary and land registry | after notarisation and entry |
| Estate agent’s commission | usually 3.57% incl. VAT, depending on who commissioned the agent | sections 652, 656a–656d BGB | estate agency | with the purchase agreement; a share passed on to the buyer only after the seller has paid |
Running costs such as service charges, property tax or insurance are not part of the additional purchase costs.
How high is the real estate transfer tax in Berlin?
In Berlin the real estate transfer tax (Grunderwerbsteuer) is 6 percent of the purchase price. This rate has applied since 1 January 2014. For a purchase price of 300,000 euros that is 18,000 euros, for 500,000 euros it is 30,000 euros. The Spandau tax office assesses the tax for all of Berlin (Berlin Senate Department for Finance, in German).
Each federal state sets its own tax rate. In neighbouring Brandenburg it is 6.5 percent. Politicians have also discussed raising the Berlin rate. The rate that applies is the one in force when the purchase agreement takes effect, usually the day of notarisation.
What counts towards the tax base?
The tax office calculates the tax on the consideration. That is the purchase price plus any further payments the buyer takes on (sections 8 and 9 GrEStG). Movable items sold with the property do not count if the contract lists them separately at a realistic value. The tax office rounds the tax down to full euros (section 11 (2) GrEStG).
New builds are a special case: if you buy a plot and, in close connection with it, sign a construction contract with the seller or a company associated with the seller, the transfer tax can also apply to the construction costs. This applies even if the parties sign the two contracts separately. Have this checked by your tax adviser before you buy.
Is there a tax-free allowance for first-time buyers?
No. Berlin has no tax-free allowance, not even for the first purchase of an owner-occupied home. There is only an exemption limit: if the value is 2,500 euros or less, no tax is due (section 3 no. 1 GrEStG).
Transfers between spouses and to relatives in a direct line, such as children or grandchildren, are exempt (section 3 nos. 4 and 6 GrEStG). For how a transfer to your children works, see the article Transferring a house to your children.
What do the notary and the land registry cost when buying property?
Notary and land registry together cost about 0.9 to 1.2 percent of the purchase price. With a land charge for the financing, our examples come to about 1.25 to 1.5 percent. The Court and Notary Fees Act (GNotKG) sets out the fees. Every notary must charge them exactly as set out, and the law prohibits discounts (section 17 BNotO, section 125 GNotKG).
The basis is the transaction value. For a purchase this is usually the purchase price (section 47 GNotKG). If the buyer takes on further obligations or the seller reserves, for example, a right of residence, it can be higher. The examples in this article are based on the purchase price. The transaction value determines a full fee via Table B of the GNotKG (in German). Each individual step costs a multiple or a fraction of that fee. For 300,000 euros the full fee is 635 euros.
These notary fees apply
| Step | Fee rate | for €300,000 |
|---|---|---|
| Notarisation of the purchase agreement (KV 21100) | 2.0 | €1,270.00 |
| Implementation: obtaining approvals, cancellation documents and consents (KV 22110) | 0.5 | €317.50 |
| Supervision: checking and notifying that the price is due, applying for the transfer only after payment (KV 22200) | 0.5 | €317.50 |
| Structured data (XML), for example for the electronic notification to the tax office (KV 22115) | 0.1 | €63.50 |
| Expenses: postage, copies, land register searches (estimated) | – | €46.00 |
| VAT 19% | €382.76 | |
| Fee of the electronic deed archive | – | €4.50 |
| Notary for the purchase agreement | €2,401.76 |
The notarisation fee also covers the preparation, that is the draft contract and advice on the contract. Implementation and supervision cover the work after the appointment. The notary obtains approvals and cancellation documents, monitors when the purchase price becomes due and applies for the transfer of ownership only once the buyer has paid the price. If the implementation is limited to individual official certificates, such as the negative certificate on the right of first refusal, the implementation fee is capped at 50 euros per step (KV 22112).
Since 1 October 2026 the notary has submitted the notification to the tax office electronically. The law provides a separate fee for the structured data this requires (KV 22114, 22115).
These fees are charged by the land registry
| Entry | Fee rate | for €300,000 |
|---|---|---|
| Priority notice of conveyance (KV 14150) | 0.5 | €317.50 |
| Cancellation of the priority notice (KV 14152) | fixed fee | €25.00 |
| Registration as owner (KV 14110) | 1.0 | €635.00 |
| Land registry for the purchase | €977.50 |
However, court fees carry no VAT. For what the priority notice of conveyance does and when the land registry cancels it, see the article Priority notice of conveyance. For the structure of the land register, see our article on the land registry.
Additional costs with financing: the land charge
If a bank finances the purchase, it requires a land charge. The notary notarises the creation of the land charge with a 1.0 fee (KV 21200), and the land registry enters it with a 1.0 fee (KV 14121). The amount of the land charge is decisive, not the purchase price.
| Land charge | Notary | Land registry | Total |
|---|---|---|---|
| €200,000 | €557.85 | €435.00 | €992.85 |
| €240,000 | €676.85 | €535.00 | €1,211.85 |
| €300,000 | €795.85 | €635.00 | €1,430.85 |
| €400,000 | €974.35 | €785.00 | €1,759.35 |
| €500,000 | €1,152.85 | €935.00 | €2,087.85 |
This assumes an uncertificated land charge (Buchgrundschuld) without additional supervision or escrow work. Notary: 1.0 fee plus 30 euros in expenses, plus 19 percent VAT and 4.50 euros for the deed archive. For how to set up the land charge, see the page Register a land charge.
Notary and land registry costs by purchase price
| Purchase price | Notary | Land registry | Total | Share of price |
|---|---|---|---|---|
| €200,000 | €1,663.96 | €677.50 | €2,341.46 | 1.17% |
| €250,000 | €2,032.86 | €827.50 | €2,860.36 | 1.14% |
| €300,000 | €2,401.76 | €977.50 | €3,379.26 | 1.13% |
| €400,000 | €2,955.11 | €1,202.50 | €4,157.61 | 1.04% |
| €500,000 | €3,508.46 | €1,427.50 | €4,935.96 | 0.99% |
| €600,000 | €4,098.70 | €1,667.50 | €5,766.20 | 0.96% |
| €700,000 | €4,688.34 | €1,907.50 | €6,595.84 | 0.94% |
| €800,000 | €5,259.54 | €2,147.50 | €7,407.04 | 0.93% |
| €1,000,000 | €6,401.94 | €2,627.50 | €9,029.44 | 0.90% |
Without land charge and without transfer tax. Assumes the full implementation fee, the XML fee and usual expenses. You can make a first calculation of your own with the fee calculator of the Federal Chamber of Notaries (in German).
Why the rule of thumb of "1.5 to 2 percent" is usually too high
Many guides assume a flat 1.5 to 2 percent of the purchase price for notary and land registry. That does not match the fee table. The table is degressive, so the percentage falls as the purchase price rises. For 500,000 euros, notary and land registry together cost around 4,940 euros. That is just under 1 percent, not the 7,500 to 10,000 euros the rule of thumb would give. With a land charge, our examples come to 1.25 to 1.5 percent. A more generous buffer can still make sense for your own planning, for example for approvals or special arrangements. It does not replace a calculation, though.
Estate agent's commission in Berlin: how much does the buyer pay?
That depends on who commissioned the agent. Since 23 December 2020, fixed rules have applied when private individuals buy a flat or a single-family house (sections 656a to 656d BGB). In Berlin the total commission is usually 7.14 percent including VAT. The law does not set the amount, and you can negotiate it.
- Both sides commissioned the agent: Both pay the same amount (section 656c BGB), so 3.57 percent each at 7.14 percent.
- Only the seller commissioned the agent: The buyer can take on at most half. The buyer’s share only becomes due once the seller has demonstrably paid their share (section 656d BGB).
- Only the buyer commissioned the agent, for example with a search mandate, and the agent does not act for the seller: In that case the buyer bears the agreed commission alone.
Before 2020, buyers in Berlin usually paid the full commission.
These rules do not apply to apartment buildings, undeveloped plots or commercial property. They also do not apply if the buyer purchases as a business.
Worked examples: additional costs for 300,000, 500,000 and 800,000 euros
The examples apply to the purchase of an existing flat or an existing house. They assume the full implementation fee, the XML fee and usual expenses. With financing, the examples assume an uncertificated land charge of 80 percent of the purchase price. For the agent, the examples include a buyer’s share of 3.57 percent, as is usual when the seller or both sides commissioned the agent.
Flat for 300,000 euros
| Item | Amount |
|---|---|
| Real estate transfer tax (6%) | €18,000.00 |
| Notary for the purchase agreement | €2,401.76 |
| Land registry for the purchase | €977.50 |
| Additional costs without agent and financing | €21,379.26 (7.1%) |
| Land charge of €240,000 (notary and land registry) | €1,211.85 |
| Agent’s commission (3.57%) | €10,710.00 |
| without land charge | with land charge | |
|---|---|---|
| without agent | €21,379 (7.1%) | €22,591 (7.5%) |
| with agent | €32,089 (10.7%) | €33,301 (11.1%) |
Flat for 500,000 euros
| Item | Amount |
|---|---|
| Real estate transfer tax (6%) | €30,000.00 |
| Notary for the purchase agreement | €3,508.46 |
| Land registry for the purchase | €1,427.50 |
| Additional costs without agent and financing | €34,935.96 (7.0%) |
| Land charge of €400,000 (notary and land registry) | €1,759.35 |
| Agent’s commission (3.57%) | €17,850.00 |
| without land charge | with land charge | |
|---|---|---|
| without agent | €34,936 (7.0%) | €36,695 (7.3%) |
| with agent | €52,786 (10.6%) | €54,545 (10.9%) |
Single-family house for 800,000 euros
| Item | Amount |
|---|---|
| Real estate transfer tax (6%) | €48,000.00 |
| Notary for the purchase agreement | €5,259.54 |
| Land registry for the purchase | €2,147.50 |
| Negative certificate on the right of first refusal (district office) | €100.00 |
| Additional costs without agent and financing | €55,507.04 (6.9%) |
| Land charge of €640,000 (notary and land registry) | €2,613.45 |
| Agent’s commission (3.57%) | €28,560.00 |
| without land charge | with land charge | |
|---|---|---|
| without agent | €55,507 (6.9%) | €58,120 (7.3%) |
| with agent | €84,067 (10.5%) | €86,680 (10.8%) |
For a house, the negative certificate also comes on top. In it, the district office confirms that Berlin will not exercise its right of first refusal. The fee is 100 euros (Berlin Building Fees Ordinance, tariff item 14.2; Service Berlin, in German). It is not needed when buying a condominium, because the municipality has no general right of first refusal there (section 24 (2) BauGB). For when the municipality has a right of first refusal, see the article Right of first refusal in Berlin.
When is each invoice due?
The notary invoice follows the notarisation. The transfer tax is due one month after the tax office issues the tax assessment (section 15 GrEStG). The land registry invoices after each entry. You pay the purchase price only once the notary notifies you that it is due.
- Notarisation: Afterwards the notary issues the invoice (section 10 GNotKG).
- Notification and priority notice: Within two weeks the notary notifies the tax office of the purchase (section 18 GrEStG) and applies for the priority notice of conveyance.
- First land registry invoices: The land registry enters the priority notice and, if applicable, the land charge and invoices for both.
- Transfer tax: The Spandau tax office sends the assessment. The tax is due one month later.
- Purchase price: You pay the purchase price after the notary has notified you that it is due.
- Transfer of ownership: Once the buyer has paid the tax, provided security for it or obtained a deferral, the tax office issues the tax clearance certificate (Unbedenklichkeitsbescheinigung, section 22 GrEStG). When the notary has this certificate and proof that the buyer has paid the purchase price, they apply for the transfer of ownership. The last land registry invoice follows your registration as owner.
Tax and purchase price are independent of each other. The transfer of ownership requires both: proof of payment of the purchase price and the tax clearance certificate.
From 2028, the tax office is also to send the tax clearance certificate to the notary electronically (Act on the Digitalisation of the Execution of Property Contracts, Federal Law Gazette 2026 I No. 192).
If a civil-law partnership (GbR) buys, it must appear in the register of partnerships before the first entry in the land register (section 47 (2) GBO). According to the wording of the law, this already applies to the priority notice. More on this in the article eGbR and property. For the complete process from the notary appointment to the entry in the land register, see the article Priority notice of conveyance.
Who pays what: buyer or seller?
By law, the buyer bears the costs of notarisation, conveyance and registration in the land register (section 448 (2) BGB). Most purchase agreements provide the same. The seller usually pays what is needed to cancel old encumbrances, such as their bank’s land charge.
Towards the notary and the tax office, however, both sides are liable. Anyone who made a declaration in the contract owes the notary the fees (sections 30 and 32 GNotKG). Both contracting parties owe the transfer tax (section 13 GrEStG). If the buyer does not pay, the tax office can turn to the seller.
For how to cancel an old land charge, see the page Release a land charge.
Can additional purchase costs be reduced legally?
Only within narrow limits. The law sets notary and land registry fees, and you cannot negotiate them. For the transfer tax, you can deduct movable items sold with the property. The agent’s commission is negotiable.
List movable items separately
The transfer tax applies only to the land and the building. The purchase agreement can list movable items such as furniture or awnings with their own price. This part is tax-free. Whether a fitted kitchen also counts depends on the individual case. In one case the Cologne Finance Court excluded a fitted kitchen and awnings from the tax (judgment of 8 November 2017, 5 K 2938/16).
An example: with a purchase price of 300,000 euros, of which 8,000 euros are for movable items sold with the property, you pay 17,520 instead of 18,000 euros in tax. The saving is 480 euros.
The value must be realistic. The tax office checks it and corrects excessive amounts. Permanently installed items such as the heating or the bathroom always belong to the building. Deliberately overstating the value can amount to tax evasion. A false purchase price is a different matter: if the notarised price differs from the price actually agreed, the notarised contract is void as a sham transaction. The contract actually intended is initially invalid because no notary notarised it (sections 117 and 311b (1) BGB). How the tax office will assess your case is best clarified with your tax adviser beforehand.
In our checklists for the condominium purchase agreement and the land purchase agreement we therefore ask separately about movable items sold with the property.
The maintenance reserve does not reduce the tax
When buying a condominium, many sources advise deducting your share of the maintenance reserve from the purchase price. This does not reduce the tax. The Federal Fiscal Court has ruled that the reserve belongs to the association of owners and does not reduce the taxable purchase price (judgment of 16 September 2020, II R 49/17, in German).
What does the notary cost if the purchase falls through?
If no notarisation follows after the notary has sent the draft contract, notary fees are still due. For a fully prepared draft, the full 2.0 fee is payable, as for a notarisation (KV 21302, section 92 (2) GNotKG). For 300,000 euros that is 1,270 euros plus expenses and VAT.
Whoever commissioned the draft owes the fee (section 29 GNotKG). So clarify beforehand who orders the draft. If the mandate ends before the notary has sent, transmitted or handed over a draft, the fee drops to 20 euros plus expenses and VAT (KV 21300). If the notary has already given advice by then, an advisory fee applies instead (KV 21301).
Practical tip: Set the real estate transfer tax aside before the notary appointment. The tax assessment arrives after the notarisation, and the tax is due one month later, regardless of when your bank pays out the loan.
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Frequently asked questions: additional purchase costs in Berlin (FAQ)
How high are the additional purchase costs in Berlin?
Without an agent about 7 to 7.5 percent of the purchase price, with an agent about 10.5 to 11 percent. The real estate transfer tax is 6 percent of the purchase price. Notary and land registry cost about 0.9 to 1.2 percent, or about 1.25 to 1.5 percent with a land charge. The buyer’s share of the agent’s commission is usually 3.57 percent.
How much is the transfer tax on 300,000 euros?
In Berlin 18,000 euros, that is 6 percent. For 500,000 euros it is 30,000 euros. Movable items sold with the property at a realistic value are not part of the tax base.
How much does the notary cost when buying a flat in Berlin?
For a purchase agreement of 300,000 euros around 2,400 euros including VAT, for 500,000 euros around 3,510 euros. The land registry fees of around 980 euros and 1,430 euros respectively come on top, plus the cost of the land charge if you finance the purchase.
How high are the additional costs without an estate agent?
In Berlin around 7 percent of the purchase price, or around 7.3 to 7.5 percent with a land charge. For 300,000 euros that is around 21,380 euros, or around 22,590 euros with a land charge.
Are all notaries equally expensive?
Yes. Notaries must charge the fees set out in the Court and Notary Fees Act (section 17 BNotO). Agreements that deviate from them are invalid (section 125 GNotKG). Differences only arise from the content of the contract, for example if the notary has to obtain approvals.
Who pays the notary costs when buying property?
Under section 448 (2) BGB the buyer, and most contracts provide the same. The seller usually bears the cost of cancelling old land charges. Both sides are liable towards the notary and the tax office.
When do I have to pay the transfer tax?
One month after the tax office issues the tax assessment (section 15 GrEStG). The Spandau tax office issues the assessment for all properties in Berlin. Only once the buyer has paid the tax, provided security for it or obtained a deferral does it issue the tax clearance certificate. Without it, the land registry will not register you as the owner.
Can the transfer tax be reduced?
Only within narrow limits. The contract can list movable items such as furniture separately at a realistic value, and this part is tax-free. You may not deduct the maintenance reserve (Federal Fiscal Court, II R 49/17). The tax office corrects excessive values.
Can I finance the additional purchase costs?
That is for the bank to decide in each case. Clarify it before the notarisation, because the transfer tax and the notary invoice are due regardless of the loan.
Can I deduct the additional purchase costs for tax purposes?
For an owner-occupied property, generally not. For a rented property, the transfer tax, the notary and land registry costs of the purchase and the agent’s commission are part of the acquisition costs and have an effect through the depreciation of the building share. The costs of the land charge are financing costs and may be deductible as income-related expenses. Please clarify the details with your tax adviser.
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Notarial support when buying property in Berlin
The notary notarises the purchase agreement impartially for both sides and handles the implementation through to the entry in the land register. For how a property purchase with a notary in Berlin works, see the page Notary for real estate law in Berlin.
