Grunderwerbsteuer
Property Transfer Tax. The one-off state tax on every property purchase in Germany, due shortly after notarisation. Rates are set per Bundesland and range from 3.5% to 6.5% of the purchase price.
Current rates (2026): Bavaria 3.5% · Baden-Württemberg, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt, Thuringia 5.0% · Bremen, Hamburg, Saxony 5.5% · Berlin, Hesse, Mecklenburg-Vorpommern 6.0% · Brandenburg, NRW, Saarland, Schleswig-Holstein 6.5%. Thuringia is the only state ever to cut its rate (from 6.5%, 2024); Bremen raised to 5.5% in July 2025.
The land registry will not transfer ownership until the tax office confirms payment (Unbedenklichkeitsbescheinigung). Genuinely movable inventory (e.g. a fitted kitchen) can be priced separately and escapes the tax. For rented property, the tax joins the depreciation (AfA) basis.