Real Estate Transfer Tax (Grunderwerbsteuer)
Real estate transfer tax (Grunderwerbsteuer) when buying property in Germany: rates in Bavaria, tax base, and payment deadlines.
Financial
GrEStG
Also known as: property transfer tax, land transfer tax
The real estate transfer tax (Grunderwerbsteuer) is levied on the acquisition of a plot of land or property under German law. The tax rate varies by federal state (currently 3.5% in Bavaria; up to 6.5% in North Rhine-Westphalia). Only after payment does the tax office issue the tax clearance certificate (Unbedenklichkeitsbescheinigung) required for the transfer of ownership in the land register.