Corpus Makler · Guide · November 2026
Real estate transfer tax
In North Rhine-Westphalia the real estate transfer tax (Grunderwerbsteuer) is 6.5 per cent of the purchase price (as of November 2026). It arises with the notarised purchase contract; the notary reports the purchase to the tax office. The tax office sends the buyer a tax assessment; the tax is due within one month of notification. Only after payment does the tax office issue the clearance certificate (Unbedenklichkeitsbescheinigung), without which the buyer will not be entered in the land register as the owner.
Good to know: inventory sold with the property, such as a fitted kitchen, can be shown separately in the purchase contract if the price is reasonable; this share is not subject to real estate transfer tax. Exempt from the tax are, among others, acquisitions through inheritance, acquisitions between spouses or registered partners and between relatives in a direct line, for example from parents to children (§ 3 GrEStG).
Notary and land register
The costs for the notary and the land registry are based on the Court and Notary Fees Act (GNotKG) and depend mainly on the purchase price. They include notarising the purchase contract, its execution by the notary, the priority notice of conveyance and the change of ownership. If financing is involved, further costs arise for registering the land charge. The notary will tell you the actual amount in advance.
Agent's commission and statutory split
When consumers buy a flat or a detached house, §§ 656a to 656d BGB have applied since December 2020:
- The brokerage contract must be concluded in text form.
- If both seller and buyer engage the agent, both pay the same amount (§ 656c BGB).
- If only the seller engages the agent, they may pass on at most half of the commission to the buyer – and only after they have demonstrably paid their own share (§ 656d BGB).
The amount of the commission is not fixed by law and is agreed in the brokerage contract. These special rules do not apply to apartment buildings, undeveloped plots or commercial property.
Other costs buyers should consider
- commitment interest or fees of the financing bank
- costs of an appraisal, if desired
- removal, renovation and modernisation
- for flats: ongoing service charge (Hausgeld) and any special levies already decided
- for houses: possible obligations under the Building Energy Act after a change of ownership, for example insulating the top floor ceiling, with deadlines after the purchase (§ 47 GEG)
What sellers pay
Sellers usually bear the costs of deleting registered land charges that are not taken over, any early repayment charge from their bank, their share of the agent's commission and the cost of obtaining documents such as the energy certificate. Under the usual contract terms, the buyer bears the costs of notarisation.
Our support
In the free initial consultation, Corpus Makler explains when a commission is payable, how much it is and who pays it – in writing and before a contract is concluded. In our exposés we show the buyer's commission transparently. Please clarify tax questions with your tax adviser.
Further reading
Our guide articles give a general overview (as of November 2026) and do not replace legal or tax advice in individual cases. The German version is binding.
