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Land Transfer Tax

Real estate transfer tax in Germany

When purchasing a plot, the real estate transfer tax falls only once.
This is to the respective federal states, which can pass it on to the cities and municipalities. The basis is the property transfer tax law (RETT). The states have taken over the land transfer tax in 2011 approximately 6.4 billion euros and 7.4 billion euros 20 2012. Rising!

The State of Berlin has decided in July 2013 to increase the tax from 5% to 6% from 2014. Some other federal countries such as Bremen and Lower Saxony will be 2014 at 5%. Exceptions are Bavaria and Saxony with 3. 5%. From 2014, Schleswig-Holstein will have the highest tax rate at 6. 5%.

Grunderwerbsteuer (Deutschland)

Stand 01.07.2015

Bundesland Steuersatz
Baden-Württemberg  5,0%
Bayern 3,5%
Berlin 6,0%
Brandenburg 6,5%
Bremen 5,0%
Hamburg 4,5%
Hessen 6,0%
Mecklenburg-Vorpommern 5,0%
Niedersachsen 5,0%
Nordrhein-Westfalen 6,5%
Rheinland-Pfalz 5,0%
Saarland 6,5%
Sachsen 3,5%
Sachsen-Anhalt 5,0%
Schleswig-Holstein 6,5%
Thüringen 5,0%

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