Buying and costs

Buying land in Germany: the process, the costs, the transfer tax and every check before the notary appointment

Buying land in Germany as a foreigner: 2026 transfer tax in all 16 states, notary and land registry fees, zoning, Baulasten, pre-emption and a timeline.

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In Germany you buy land in front of a notary and you become the owner when the land registry enters your name. Between those two moments there are usually two to four months, a state tax of 3.5 to 6.5 percent of the price, and a series of certificates that the notary collects for you. What the notary does not collect is the answer to your real question: can I build the house I have in mind on this plot, and what will the plot cost me before the first digger arrives?

This guide follows the purchase of a building plot from the listing to the land register entry, as the rules stood on 2 November 2026, for a buyer who may not live in Germany or read German legal documents. Each check comes with its document, office and deeper guide; the transfer tax is tabulated for all 16 states and the fees are worked through under the official fee law. One real development runs through the guide: "Moos I" in Kressbronn on Lake Constance, where the municipality sold building plots at a fixed price in 2026.

Some topics have their own guides and are only linked here: how to find the parcel number, how to view the cadastral map online how to read a land registry extract, get a cadastral map extract by state, find a parcel in the register inventory, get an extract with the owner's authorisation and find the competent registry office. A short tick-box version of the checks is the property due diligence checklist, and our editorial standards explain how we source facts.

Words you will meet

German What it is
Grundstück the plot as a legal unit in the land register; it can consist of several Flurstücke
Flurstück a parcel in the cadastre, identified by Gemarkung (cadastral district), Flur and number
Grundbuch the land register, kept by the Grundbuchamt at the local court (Amtsgericht)
Bebauungsplan the binding local development plan of the municipality
Innenbereich / Außenbereich built-up area without a plan / open countryside
Baulast a public-law obligation recorded in a separate register, not in the Grundbuch
Bodenrichtwert standard land value per m² published by the local valuation committee
Grunderwerbsteuer land transfer tax, set by each state
Auflassungsvormerkung priority notice in the land register protecting your claim to ownership
Auflassung the formal agreement to transfer ownership, declared before the notary
Unbedenklichkeitsbescheinigung the tax office's clearance certificate, needed before you can be registered
Bauvoranfrage / Vorbescheid application for, and binding answer to, specific planning questions before a full permit

The route in nine steps

The route in nine steps
Step Document Issued by Typical cost Before
1. Identify the parcel Parcel number, cadastral map State survey office, geoportal often free online any price talk
2. Ownership and charges Land register extract Land registry at the local court €10 printout, €20 certified the draft contract
3. Planning status Development plan, or assessment under § 34 / § 35 BauGB Municipality, building department free to view the draft contract
4. Public-law burdens Baulast register extract Lower building authority (not in Bavaria) e.g. €30–200 the draft contract
5. Ground and hazards Contamination register, flood maps, ordnance, heritage County, state, municipality mostly free to a few hundred euros the draft contract
6. Value Bodenrichtwert Valuation committee, BORIS portal free online negotiating the price
7. Draft and date Draft purchase contract Notary included in the notary fee signing
8. Signing Notarised contract with Auflassung Notary fixed by law, see section 8 payment
9. Completion Priority notice, tax assessment, pre-emption waiver, transfer of ownership Registry, tax office, municipality tax and registry fees building
The route in nine steps

Source: Figures from this guide, documented under “Sources”

Steps 1 to 6 cost little and take two or three weeks; from abroad, a local architect saves the most time here.

Before you start: what changes when you buy from abroad

No nationality restriction. Germany does not restrict the purchase of land by nationality or residence. Foreign buyers face the same rules as Germans, including the farmland approval described in section 5.2. Buying land does not give you a right to live in Germany.

The deed is in German. If a party does not have sufficient command of German, the notary records this in the deed and the deed is translated, either by the notary or by an interpreter who signs the deed as well; an interpreter who is not generally sworn must be sworn in by the notary unless all parties waive it (§ 16 Beurkundungsgesetz, BeurkG). Ask the notary early whether they can translate themselves or whether you should bring an interpreter. The German text is the one you sign.

Tax identification number. The notary's report to the tax office must contain the tax ID (Steuer-ID, § 139b Fiscal Code) of seller and buyer, or a company's business ID (§ 20 Grunderwerbsteuergesetz, GrEStG). If you have none, tell the notary before the signing.

Payment. Since 1 April 2023, German real estate may not be paid for in cash, crypto assets, gold, platinum or precious stones (§ 16a Money Laundering Act, GwG). The notary applies for the transfer only once non-cash payment is plausibly evidenced, so keep the bank confirmation.

Buying through a company. A foreign company acquiring German real estate must report its beneficial owners to the German Transparency Register unless already registered in another EU state (§ 20(1) sentence 2 GwG); without proof, the notary must refuse to notarise (§ 10(9) GwG).

Power of attorney. If you cannot attend, someone can act for you under a power of attorney. The registry accepts the documents it relies on only in public or publicly certified form (§ 29 GBO), so a simple signed letter is not enough; ask the notary which form and wording they need, and who will check a foreign certification.

More in buying land from abroad.

1. What kind of plot are you buying?

The first question is not price but planning law. It decides whether and how much you may build, and so it decides value. The Federal Building Code (Baugesetzbuch, BauGB) distinguishes three situations.

Inside a development plan (§ 30 BauGB). A qualified Bebauungsplan sets at least the type and extent of use, the buildable areas and the local roads. A building is permitted if it complies with the plan and access and services are secured. This is the normal case in new housing areas. See zoning and buildability check.

In a built-up area without a plan (§ 34 BauGB). Inside a continuously built-up part of a settlement, a building is permitted if it fits in with its surroundings in type and extent of use, building pattern and plot area built on, and if access and services are secured. The typical case is a gap between houses on an older street.

In the open countryside (§ 35 BauGB). Everything that is neither planned nor part of a built-up area. Only certain projects are privileged, above all those serving an agricultural or forestry business (§ 35(1) no. 1). A house for someone without such a business is an "other project" under § 35(2), permitted only if public interests are not affected, and that usually fails on the land use plan or on the risk of scattered settlement. See building in the outer area and, for old barns, converting a barn to a house.

Two borderline cases appear in listings as "building land": - Bauerwartungsland (expected building land): building area in the land use plan, but no development plan yet, and you cannot force one. See future building land. - The back garden of an existing house: whether a second house is allowed depends on the plan or the neighbourhood, and on legally secured access. See backland plot access.

Farmland and woodland follow their own rules (section 5.2).

2. The worked example: "Moos I" in Kressbronn on Lake Constance

Kressbronn am Bodensee is a municipality in the Bodenseekreis district of Baden-Württemberg. In 2026 it offered 16 plots for detached and semi-detached houses in its "Moos I" area, between 250 and 600 m², at a single price of €725 per m². According to the listing, the development plan became legally effective on 20 March 2025, the area is serviced and the plot ratio (Grundflächenzahl, GRZ) is 0.4. One application window ran from 27 April to 25 May 2026; plots were allocated in tranches.

The plan's history matters to any buyer. On 15 December 2022 the council decided to draw it up under the fast-track procedure of § 13b BauGB, which skipped the environmental assessment. The notice for early public participation, following a decision of 25 October 2023, stated that the procedure would be switched to the regular procedure (§§ 8 ff. BauGB) if § 13b were found to breach EU law; the plan now comes with an environmental report. The background: on 18 July 2023 the Federal Administrative Court ruled (4 CN 3.22) that § 13b breaches the EU directive on strategic environmental assessment. For plans started on that basis, the legislator added § 215a BauGB, a supplementary procedure with a deadline of 31 December 2024 for adoption. A plan completed in the regular procedure with an environmental report does not have this problem.

For any housing area whose plan was started between 2017 and 2023, ask which procedure it was adopted under. A § 13b plan without a supplementary procedure leaves its validity, and your legal basis, open.

The calculations in this guide use a 400 m² plot in "Moos I":

  • price: 400 m² × €725 = €290,000
  • permitted footprint of the main building: 400 m² × 0.4 = 160 m²
  • transfer tax in Baden-Württemberg (5.0%): €14,500

Buying from a municipality makes some checks easier: plan and roads are its own work, and there is no municipal pre-emption to wait for. In exchange, municipal contracts often contain a duty to build within a deadline, an owner-occupation clause and a buy-back right, and allocation follows published rules (local-resident model, fixed price or highest bid). Kressbronn has published its allocation rules; read them before applying, as they shape the contract.

3. The checks before the draft contract

A land purchase contract binds only once notarised (section 6.1). Until then you can investigate without commitment.

3.1 Parcel and land register

Ask the seller for the parcel numbers and the Grundbuch sheet in writing; "approx. 600 m²" is not enough.

Only a person with a legitimate interest may see the Grundbuch (§ 12 Land Register Code, GBO); a prospective buyer usually needs the owner's consent or the notary. The fee is €10 for a simple printout and €20 for a certified one (items 17000 and 17001 of the fee schedule of the Court and Notary Fees Act, GNotKG). See land register extract application and, for the difference between register and cadastre, land register vs ALKIS.

What to look for: - Section I (Abteilung I): is the seller the registered owner, alone or with others such as co-heirs? - Section II: rights of way, utility easements, pre-emption rights, usufruct, a redevelopment area note, a forced sale order. - Section III: land charges and mortgages. They are normal and are paid off from the purchase price; the notary obtains the bank's release.

3.2 Reading the development plan, with the arithmetic

A Bebauungsplan consists of the plan drawing, the written provisions and an explanatory statement. Many municipalities publish it online, often also on the state geoportal; comparing geoportals explains which portal shows what. For a family house you need above all:

  • type of use, usually WA (general residential) or WR (purely residential);
  • GRZ, the share of the plot that buildings may cover;
  • floor area ratio or number of full storeys, eaves and ridge height;
  • building envelope (Baugrenzen and Baulinien): where on the plot you may build;
  • roof form and pitch, parking, planting, fences: often in the text or in separate local design rules.

The 400 m² plot in "Moos I". With a GRZ of 0.4, the main building may cover 400 × 0.4 = 160 m². Garages, parking spaces with their driveways and ancillary structures may exceed that footprint by up to 50%, up to a GRZ of 0.8, unless the plan says otherwise (§ 19(4) sentence 2 of the Land Use Ordinance, BauNVO). That gives up to 160 + 80 = 240 m² of built or sealed surface. On the smallest 250 m² plot, the house could cover 100 m². The building envelope can limit you further: a narrow envelope may not fit the footprint the ratio allows.

Check that the plan is in force: what counts is the public announcement of its adoption (§ 10(3) BauGB). A plan "in preparation" is not yet a right to build. A draft plan can support a permit under § 33 BauGB in some cases; rely on that only with written confirmation from the building authority.

3.3 Gap sites in built-up areas (§ 34 BauGB)

Without a plan, the authority compares your project with its surroundings. If the street has two-storey detached houses with 120 m² footprints, a block of flats with 300 m² will hardly fit. Look at the neighbourhood and confirm your view with a pre-application. At the edge of a village, whether a plot belongs to the built-up area at all is often disputed: a plot can count as open countryside even if it has houses on three sides. See building permit and pre-application.

3.4 Open countryside (§ 35 BauGB)

A plot in the countryside is almost never buildable for an ordinary house, even if a building already stands there. Protection of an existing building covers its existing use, not a rebuild or a change of use; find out which permit covers any barn or cabin before signing. See tiny house and weekend house. The "Bau-Turbo" exemption for housing in § 246e BauGB, in force since October 2025, applies in the countryside only next to planned or built-up land; see Bau-Turbo § 246e.

3.5 Baulasten: the register most foreign buyers miss

A Baulast is an obligation the owner has given the building authority, such as allowing access or keeping land free for a neighbour's setback. It is not in the Grundbuch but in a separate register kept by the lower building authority, and it binds every future owner. The notary normally does not check it, and nothing in the land register extract will warn you.

The rules are state law: - Bavaria has no Baulast and no register; access and similar arrangements are secured by easements in the Grundbuch, partly in favour of the state or the district. - Brandenburg keeps a Baulast register under § 84 of its building code. - The other states keep registers under their building codes; see comparing Baulast registers.

Fees vary by city. Cologne charges €50 for an extract showing a Baulast (up to €150 if extensive) and €30 for a nil return, €15 online; Münster €50 to €200 depending on the number of entries and €30 for a nil return; Wiesbaden €30 per parcel. Here too you usually need the owner's consent. See easements and building obligations and, for private rights in the Grundbuch, private easements and rights of way.

3.6 The pre-application: a binding answer before you buy

With a Bauvoranfrage you ask the building authority for a binding preliminary decision (Vorbescheid) on specific questions, for example: is a detached house with a 140 m² footprint and two full storeys permissible on this parcel? The authority is bound by the decision while it is valid.

Validity depends on the state: - Baden-Württemberg: three years, extendable on application by up to three years each time (§ 57 of the state building code, LBO). - Bavaria: four years unless the decision sets another period, extendable by up to four years each time (Art. 71 BayBO). Until the end of 2024 it was three years, extendable by two.

For a gap site, a plot at the village edge, a second-row plot or an existing building in the countryside, it is the only reliable answer. Agree with the seller that you may apply with their consent, or make a positive decision a condition of the purchase (section 6.3).

3.7 Roads, services and the development charge

A plot can only be built on if access and services are secured. Providing them is the municipality's task (§ 123 BauGB). For first-time construction of the road and similar facilities it levies a development charge (Erschließungsbeitrag) under §§ 127 ff. BauGB; the municipality bears at least 10% of the eligible cost itself (§ 129(1) sentence 3), the rest is spread across the plots. Bavaria applies Art. 5a of its municipal charges act instead. The charge falls on whoever owns the plot when the assessment notice is issued, which can be you, even if the road was built before you bought.

Ask the municipality in writing whether charges are settled, and have the contract allocate charges not yet billed. See road development charge after purchase, access and infrastructure, utilities availability and the state comparison of road development contributions.

Municipal prices often include the development share, but not always all of it. For the neighbouring "Kirschgarten" area in Kressbronn, the offer quoted €228,375 for 315 m² including development costs, but excluding drainage and house connection costs. Get those items priced before you compare plots.

3.8 Contaminated land

Altlasten are old landfills and former industrial or commercial sites from which harmful soil changes originate (Federal Soil Protection Act, BBodSchG). Under § 4 of that act the owner is among those who can be ordered to clean up, regardless of who caused the pollution.

In Baden-Württemberg the city and district soil authorities keep the register. You can ask informally; simple answers are free, complex written ones cost roughly €25 to €500, and some authorities want the owner's consent. See contaminated land and soil pollution, soil survey and foundation report and, in former mining regions, historical mining and ground damage.

3.9 Unexploded ordnance

Where the Second World War left bombs in the ground, state services analyse aerial photographs; what matters for you is who obtains clearance before excavation and who pays for probing. See explosive ordnance before buying land.

3.10 Flood zones

The Federal Water Act (WHG) distinguishes designated flood areas, provisionally secured areas and risk areas. In designated flood areas, new building zones may in principle not be designated (§ 78(1) WHG), and constructing or extending buildings under §§ 30, 33, 34 and 35 BauGB is prohibited (§ 78(4)). The authority may grant an exception in individual cases if the conditions of § 78(5) are met. The same prohibitions apply in provisionally secured areas (§ 78(8)).

A plot in a designated flood area is normally not a building plot, even if the house next door was built decades ago. The areas appear on state flood hazard maps and in published ordinances. See flood and nature risk screening.

3.11 Heritage, trees, wind farms, setbacks, redevelopment areas

3.12 Bodenrichtwert: what the price ought to reflect

Valuation committees derive standard land values from actual notarised sales, as average values per m² for zones with similar conditions (§ 196 BauGB). They are free to view on BORIS, the national portal, and on the state portals. For Kressbronn, the responsible body is the Gutachterausschuss Östlicher Bodenseekreis, in place since 1 July 2020 and working under § 196 BauGB and § 12 of the Baden-Württemberg valuation committee ordinance.

How to use the value: 1. Find your parcel's zone and note the reference date. 2. Read the attributes: state of development, type of use, typical plot size, whether development charges are included. 3. Compare your plot with the description (slope, shape, size) and set the asking price per m² against the value.

A Bodenrichtwert is not the market value of your plot. A price well above it is a reason to ask why. See land value and Bodenrichtwert.

3.13 Questions to send the seller

  1. Parcel numbers, cadastral district, register sheet, area; is there a recent survey?
  2. Any Baulasten, easements or agreements with neighbours, including informal ones?
  3. Have development and connection charges been paid? Are there notices or commutation agreements?
  4. Which pipes and cables run through the plot?
  5. How has the plot been used? Any infill, rubble, a fuel station, workshop or farm storage?
  6. Is it leased out? Any flooding or landslips?
  7. Has a pre-application or permit ever been filed, including a refused one?
  8. Any disputes, municipal orders or structures without a permit?

Each point in sections 3.2 to 3.12 can be checked for your parcel, with source and date for every map.

Check the development plan, protected areas and risks for your parcel in the GrundCheck report, from €29 → · See a sample report

4. Agents and commission

Since December 2020, §§ 656a to 656d of the Civil Code (BGB) regulate commission on purchases: the agency agreement needs text form (an email is enough, a handshake is not), and if both sides pay, they pay equal shares. These rules apply to agency agreements for the purchase of an apartment or a single-family house where the buyer is a consumer. Whether a bare plot is covered has not been settled. At the 2019 Bundestag hearing, the civil law professor Caroline Meller-Hannich took the view that a plot bought to build a single-family house is also covered; we found no Federal Court of Justice decision on bare plots.

Get the agreement in writing and negotiate; there is no statutory rate.

5. Pre-emption rights and approvals

5.1 The municipality's pre-emption right (§§ 24 ff. BauGB)

Municipalities have a statutory pre-emption right, among other cases, for land designated for public purposes in a development plan, in land readjustment and redevelopment areas, and in areas covered by a pre-emption bylaw (§§ 24, 25 BauGB). If exercised, the municipality steps into your contract; in certain cases it can cut the price to market value (§ 28(3)).

The seller must notify the municipality of the contract, and the municipality can exercise its right only within three months of notification (§ 28(2) BauGB). The period starts only once the notification is complete. If no right exists or it is not exercised, the municipality issues a certificate on request, the "Negativattest". Without it, the registry may not enter you as owner (§ 28(1) BauGB), which is why the notary requests it as standard. Plan for the full period. See pre-emption rights and approvals.

5.2 Farmland and woodland

Selling agricultural or forestry land requires approval under the Agricultural Land Transactions Act (Grundstückverkehrsgesetz, GrdstVG). The states may set sizes below which no approval is needed (§ 2(3) no. 2 GrdstVG), and they have done so differently. In Baden-Württemberg, where the agricultural structure act replaces the GrdstVG, the general threshold is 1 hectare. In Lower Saxony, according to the Hannover region, the authority adds together sales from the past three years. The German Notaries' Institute keeps an overview of state thresholds; the approval authority (usually the district office) confirms the current one.

Approval can be refused, among other grounds, for an unhealthy distribution of land or a grossly disproportionate price (§ 9 GrdstVG). If a farmer is willing to buy on the contract's terms, the state settlement company can exercise its pre-emption right under § 4 of the Reich Settlement Act (RSiedlG). The act refers to plots of two hectares or more; the states can set a different minimum by ordinance. The right is exercised within the approval procedure rather than by notice to the seller, as the Federal Court of Justice confirmed on 11 April 2025 (V ZR 194/23). You can pay the notary for a field purchase and still not end up owning it.

5.3 Other approvals

  • Redevelopment area: approval under § 144 BauGB.
  • Part of a parcel: you need a survey and an update of the cadastre; some state building codes require approval for dividing built-on plots. See dividing a plot and boundaries and land survey.
  • Private pre-emption rights appear in section II of the Grundbuch.

6. The notary and the land register

6.1 Why everything happens at the notary's

A contract by which someone undertakes to transfer or acquire ownership of land must be notarised (§ 311b(1) sentence 1 BGB). Without that it is void; it becomes valid only once the Auflassung and the registration have taken place. Side agreements, such as a promise to refund if the permit is refused, belong in the deed too.

The buyer usually chooses the notary, since the buyer bears the cost of notarisation (§ 448(2) BGB). In municipal and developer sales the seller usually names the notary. Notary fees are fixed by law (section 8); comparing prices between notaries gets you nothing, comparing how they work does.

6.2 The draft and the two-week rule

In a consumer contract, meaning you buy as a consumer from a business (a developer, a development company, a housing company), the notary should provide the intended text as a rule two weeks before signing, and if the period is shortened, the reasons should be stated in the deed (§ 17(2a) sentence 2 no. 2 BeurkG). The Federal Court of Justice has held that the parties cannot waive this period (III ZR 506/16) and that a free right of withdrawal in the contract does not justify shortening it; a shorter period can be harmless in an individual case, for example where the consumer revised the draft themselves (III ZR 164/19).

From a private seller the rule does not apply; take the two weeks anyway to have the draft translated.

6.3 What the contract contains

  • Subject: parcel, register sheet, area; for a part-plot, a site plan and a price adjustment after the survey.
  • Price and when it is due: you do not pay at the signing. You pay when the notary confirms that the conditions for payment are met: usually the priority notice is registered in your favour, all approvals are in, the municipality has declared its position on pre-emption, and the release documents for the seller's land charges are available.
  • Auflassungsvormerkung: an entry in section II that protects your claim to ownership against later acts of the seller, such as a new land charge or a sale to someone else.
  • Auflassung (§ 925 BGB): the agreement on transfer of ownership, declared before the notary with both parties present or represented. It is usually included in the purchase deed, but the notary applies for the transfer only after the seller confirms receipt of the price.
  • Defects and charges: defects usually excluded except fraud and agreed characteristics; development charges allocated by notice date or construction status.
  • Conditions and withdrawal rights: for example, withdrawal if no positive preliminary decision exists by a given date. Ask for these before the signing; you will not get them afterwards.

See notary process and closing.

6.4 What the notary checks and what not

The notary checks identities and authority, inspects the Grundbuch, explains the contract, obtains approvals and the municipality's certificate, reports to the tax office and files the registry applications.

As a rule the notary does not check: - whether your house is permitted under the plan; - the Baulast register; - contamination, flood areas, ordnance, archaeological monuments; - whether development charges are outstanding, unless you ask and have it addressed; - whether the boundaries on the ground match the cadastre; - whether the price is fair.

6.5 Registration

You become owner on registration (§ 873 BGB). The registry enters you once the notary has applied for the transfer and the tax office's clearance certificate (section 7.3) and the municipality's certificate are on file. You then receive a registration notice; check that the priority notice has been deleted and your bank's land charge is correctly entered.

7. Land transfer tax (Grunderwerbsteuer)

7.1 When it arises and on what

The tax applies to a purchase contract that creates a claim to the transfer of a German plot (§ 1(1) no. 1 GrEStG). It therefore arises with the contract, not with registration. It is calculated on the value of the consideration (§ 8(1)); for a purchase that is the price including any other obligations the buyer takes over (§ 9(1) no. 1). A purchase is exempt where the relevant value does not exceed €2,500 (§ 3 no. 1), for example a narrow strip bought from a neighbour.

Seller and buyer are jointly liable (§ 13 no. 1); the contract puts it on the buyer.

Plot plus house. If plot purchase and building contract are linked so that you in substance acquire a built-on plot, the tax can also fall on the building costs. The Federal Fiscal Court calls this a "single object of acquisition" and finds one where the land purchase is legally or at least objectively connected to further agreements (BFH, 1 October 2014, II R 32/13); it can exist even if the building contract is signed months later (II R 57/10). If a builder found you the plot, or the offer reads "plot plus house", clarify the tax before you sign.

7.2 Rates in all 16 states, 2026

Each state sets its own rate. As of 2 November 2026:

7.2 Rates in all 16 states, 2026
State Rate Change 2023–2026 State guide
Baden-Württemberg 5.0% unchanged Buying land in Baden-Württemberg
Bavaria 3.5% unchanged Buying land in Bavaria
Berlin 6.0% unchanged Buying land in Berlin
Brandenburg 6.5% unchanged Buying land in Brandenburg
Bremen 5.5% since 1 July 2025, previously 5.0% (Gazette no. 9, 5 Feb 2025) Buying land in Bremen
Hamburg 5.5% since 1 Jan 2023, previously 4.5% Buying land in Hamburg
Hesse 6.0% unchanged Buying land in Hesse
Mecklenburg-Western Pomerania 6.0% unchanged since 1 July 2019 Buying land in Mecklenburg-Western Pomerania
Lower Saxony 5.0% unchanged Buying land in Lower Saxony
North Rhine-Westphalia 6.5% unchanged Buying land in North Rhine-Westphalia
Rhineland-Palatinate 5.0% unchanged Buying land in Rhineland-Palatinate
Saarland 6.5% unchanged Buying land in Saarland
Saxony 5.5% since 1 Jan 2023, previously 3.5% (Saxon act of 20 Dec 2022) Buying land in Saxony
Saxony-Anhalt 5.0% unchanged Buying land in Saxony-Anhalt
Schleswig-Holstein 6.5% unchanged since 1 Jan 2014 Buying land in Schleswig-Holstein
Thuringia 5.0% since 1 Jan 2024, previously 6.5% (Gazette no. 12/2023, p. 274) Buying land in Thuringia
7.2 Rates in all 16 states, 2026

Source: Figures from this guide, documented under “Sources”

The rates were checked on 2 November 2026 against official legislation, gazettes and state information; sources for every state are listed below. Bavaria applies the federal rate in § 11(1) GrEStG. For Saxony-Anhalt, official parliamentary materials document the amendment to 5%; the Finance Ministry confirms the current rate in its 2026 edition. The applicable rate is determined when the acquisition transaction is realised, normally when the contract is notarised. Check exemptions and grants separately: a grant such as Hessengeld is not a lower statutory tax rate. See comparing land transfer tax.

There is no exemption for foreign buyers, and no extra rate for them either.

7.3 Report, assessment, payment, clearance

  1. Report: the notary reports the contract to the tax office, including the names, addresses and tax identification numbers of seller and buyer (§ 20 GrEStG).
  2. Assessment: the tax office issues a notice. The tax is due one month after the notice is served; the office may allow longer (§ 15 GrEStG). Give the notary an address where post reaches you quickly.
  3. Clearance certificate: the buyer may be registered as owner only once the tax office's certificate is on file (§ 22 GrEStG). The office issues it once the tax is paid, secured or deferred, or if no tax is due.

If the certificate is missing, the registry does not reject the application outright but sets a deadline by interim order (OLG Zweibrücken, 3 W 14/10).

7.4 Three states, one price

The 400 m² "Moos I" plot costs €290,000. The same price in three states:

Bavaria Baden-Württemberg North Rhine-Westphalia
Rate 3.5% 5.0% 6.5%
Calculation 290,000 × 0.035 290,000 × 0.05 290,000 × 0.065
Transfer tax €10,150 €14,500 €18,850

Bavaria and North Rhine-Westphalia are €8,700 apart at this price.

8. Notary and land registry fees (GNotKG)

Notaries and land registries charge under the Court and Notary Fees Act. Fees depend on the price, multiplied by a rate from the fee schedule (KV). Notary and land register fees use Table B of Annex 2 to § 34 GNotKG. At a value of €290,000, one full fee (1.0) under Table B is €585; at €250,000 it is €535, at €320,000 €635.

Notary, price €290,000:

Item KV no. Rate Amount
Notarising the purchase contract 21100 2.0 €1,170.00
Completion (approvals, pre-emption, release documents) 22110 0.5 €292.50
Supervision (e.g. payment notice, escrow conditions) 22200 0.5 €292.50
Post and telecoms flat rate 32005 20%, max €20 €20.00
Subtotal €1,775.00
VAT 19% €337.25
Notary total €2,112.25

Whether the supervision fee arises depends on what the notary actually does. Register searches, copies, an outside interpreter and any land charge for your bank (a separate deed) come on top.

Land registry, price €290,000:

Item KV no. Rate Amount
Registering the priority notice 14150 0.5 €292.50
Registering the new owner 14110 1.0 €585.00
Registry total €877.50

Court fees carry no VAT. Notary and registry together: €2,989.75, about 1.0% of the price.

9. All costs in one example

The 400 m² plot in "Moos I", bought from the municipality, no agent:

Item Amount Note
Price €290,000.00 400 m² × €725
Transfer tax 5.0% €14,500.00 section 7.4
Notary €2,112.25 section 8, gross
Land registry €877.50 section 8
Agent €0 sold directly by the municipality
Drainage and house connections as quoted by municipality and utilities not included in the neighbouring area's price
Baulast and contamination enquiries €0 to a few hundred depends on the district
Acquisition costs excluding connections €17,489.75 6.0% of the price

Taxes and fees are not negotiable. See costs, taxes and fees for every item in detail.

10. The timeline in weeks

Week Step Deadline or rule
0 Listing, parcel number, viewing
1–2 Development plan, BORIS, flood and protected area maps, questions to the seller online, immediate
1–3 Baulast, contamination and charges enquiries; land register with the seller's consent depends on the office
2–10 Pre-application if needed authority's processing time
3 Instruct the notary, receive the draft
3–5 Review and translate the draft two-week rule for consumer contracts (§ 17(2a) BeurkG)
5 Signing tax arises (§ 1 GrEStG)
5–7 Priority notice registered, report to the tax office, notice to the municipality
6–10 Transfer tax notice payable one month after service (§ 15 GrEStG)
up to 18 Municipality's certificate pre-emption at most three months after notification (§ 28(2) BauGB)
8–18 Notary's payment notice, payment of the price payment period set in the contract
10–22 Clearance certificate, transfer of ownership § 22 GrEStG

Farmland adds the GrdstVG procedure, a part-plot the survey, a company buyer its Transparency Register filing.

11. After the purchase

Property tax. Whoever owns the plot on 1 January owes the Grundsteuer for that year; in the year of purchase the seller usually still pays, and the contract divides it between you. Since 2025 municipalities may charge a "Grundsteuer C" on vacant building plots at a separate rate. See property tax on a vacant plot.

Duty to build. A municipal buy-back right in section II often secures a building deadline.

Post. Notices arrive by post, in German; give an address where someone opens your mail.

12. Special cases

A forced auction replaces the notary contract with a court award, without warranty, and the tax falls on the winning bid. With a hereditary building right you buy the right to build and pay annual ground rent. Woodland brings GrdstVG approval and management duties; a backland plot needs legally secured access; sheds and carports are permit-free only up to state limits (comparing permit-free building).

13. When a check goes wrong

Result What to do
Plan in preparation, not yet in force Buy only after the announcement, or with a withdrawal right if the plan is not in force by a set date
Plan adopted under § 13b BauGB with no supplementary procedure Ask the municipality whether a § 215a procedure is running; without clarity, do not buy, or make a preliminary decision a condition
Gap site, § 34 permissibility unclear Pre-application with the seller's consent; contract with withdrawal right if the decision is negative
Baulast in favour of a neighbour Read it, deduct the affected area, adjust the price; deletion only with the building authority's consent
Access only tolerated Have a Baulast, or in Bavaria the easements, created before the purchase, and tie payment to it
Development charge outstanding Contract: seller bears all facilities technically completed by the cut-off date, or a price reduction based on the municipality's estimate
Entry in the contamination register Inspect the file, a survey at the seller's cost, tie the price to the result, or walk away
Designated flood area Walk away, or buy as a garden at a garden price

A problem is negotiable before signing. Afterwards only the contract helps, and a Baulast, a charge or a clean-up duty falls on you as owner regardless.

The GrundCheck report compiles, for the parcel you mark on the map, the published planning status, protected areas, flood and other hazard maps, the standard land value and location data, with source and date for each layer, and can be ordered in English. It is a preliminary screening: not a valuation, not legal advice, not a survey, and it replaces neither the land register extract nor the Baulast enquiry.

Check the development plan, protected areas and risks for your parcel in the GrundCheck report, from €29 → · See a sample report

14. A worked case, from listing to registration

To put the steps in order, we follow a couple living in Zurich who apply for a plot in "Moos I". The area, price, ratio and plan history come from public documents; the couple, the plot and the dates in the sequence are an illustration.

Week 0. They pick a 400 m² plot from the listing.

Week 1. They download the plan drawing, the written provisions and the explanatory statement from the municipality's website and have the text section translated. In the use template: WA, GRZ 0.4, two full storeys. Their planned house covers 150 m², the carport 30 m². The arithmetic: 150 m² is below 160 m²; house and carport together, 180 m², are below 240 m². Suppose the building envelope measures 14 × 12 m: the house also fits geometrically. The published notices show the original § 13b procedure and the announced switch; the plan comes with an environmental report. They note: regular procedure.

Week 1. Flood and protected area maps: nothing over the plot. BORIS-BW: zone, date and value noted.

Week 2. The allocation rules show a duty to build and a buy-back right. Asked in writing, the municipality confirms that development is included, sewer and house connections are not. One partner has a German tax ID from an earlier job, the other does not; they tell the notary.

Week 3. The municipality accepts and its notary sends the draft. Translated, it shows the plot, payment after the priority notice, the duty to build, the buy-back right and the charges clause. They ask for a sentence that charges for existing facilities are settled, and for the notary to translate at the signing.

Week 5. Signing in Kressbronn. The tax arises.

Week 7. Transfer tax notice for €14,500, payable one month after service. Priority notice registered.

Week 9. The notary's payment notice; they wire the price from their Swiss account and keep the bank confirmation for the notary.

Week 12. Clearance certificate at the registry, transfer of ownership, registration notice.

No check stopped the purchase; the connection costs changed the budget before they signed.

Sources

Common questions

Do I need to live in Germany or have a German bank account to buy land?

No residence in Germany is required. The price must be paid by bank transfer, not in cash or crypto (§ 16a GwG), and the notary needs evidence of the payment before applying for your registration. A German bank account makes paying tax notices and local charges easier.

Can the notary act for both me and the seller?

Yes. The notary serves the transaction and must be impartial; for one-sided advice, add a lawyer.

Is the German contract binding if I only signed an English translation?

The deed is recorded in German, and with a translation under § 16 BeurkG if you do not speak German sufficiently. What you sign is the German deed; the translation helps you understand it. Ask for the translation before the signing so you can read it calmly.

What happens if I miss the transfer tax deadline?

The tax is due one month after the notice. Without payment there is no clearance certificate and no registration (§ 22 GrEStG), and late payment surcharges accrue under § 240 of the Fiscal Code (AO). Make sure notices reach you in time.

Can I buy farmland as a hobby?

Below the state threshold, yes, without approval. Above it, approval can be refused, and the settlement company can step in if a farmer wants the land. Check the threshold with the approval authority before you make an offer.

Does buying a plot help me get a German residence permit?

No. Buying land does not by itself give you a right to live in Germany, and the purchase process does not involve the immigration authorities at all.

Keep reading

Purchase planning

Checklist for buying land in Germany: before the notary

Costs and taxes

Land purchase costs in Germany: taxes, notary and fees

Closing process

German land purchase: notary and closing

Check this on your own property

The GrundCheck report organises public sources, visible risks and open professional questions for the parcel you confirm.

Check a property

Limits of this service

This service provides an automated pre-purchase check only. It does not establish ownership, title, buildability, construction permissions or service connections. It does not replace legal advice, a survey, advice from a surveyor or engineer, or tax or investment advice. Coverage is available across Germany, with data differences between state services.