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Real estate transfer tax; notification of property-related transactions

The acquisition of a property must be reported to the tax office.

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Procedure details

The notification obligation applies to all legal transactions that directly or indirectly affect the ownership of a domestic property.

Every acquisition of a property must be reported to the tax office. This process is regularly carried out by the responsible notary, court or authority. In addition, there are also notification obligations of the parties involved.

The notary must report legal transactions that he/she has notarized or for which he/she has drawn up a deed and notarized a signature, as well as other reports. Further information can be found in the information sheet under "Further links".

Courts, authorities and notaries must notify the competent tax office of

  • legal transactions which they have notarized or for which they have drawn up a deed and certified a signature on it, if the legal transactions relate to a domestic property;
  • Applications for correction of the land register which they have notarized or for which they have drawn up a document and certified a signature on it, if the application is based on the fact that the owner of the property has changed;
  • decisions to accept bids in compulsory auction proceedings, expropriation decisions and other decisions that result in a change in land ownership. The obligation to notify the courts also applies to changes in property ownership due to an entry in the commercial, cooperative or association register;
  • subsequent changes or corrections to one of the transactions listed above.

Parties involved in certain legal transactions subject to real estate transfer tax and thus the tax debtors are also obliged to notify the courts. Among other things:

  • Changes in the shareholder structure of a land-owning partnership, and from July 2021 also of a land-owning corporation, insofar as these have led to a direct or indirect transfer of at least 90% of the shares within ten years;
  • transactions under the law of obligations that are aimed at the direct or indirect combination of at least 90% of the shares in a land-owning company
  • Transactions that lead to a direct or indirect actual merger of at least 90% of the shares in a land-owning partnership or corporation in one hand;
  • Transactions that result in someone holding an economic interest of at least 90% in a land-owning company;
  • the acquisition of buildings on third-party land as well as
  • conversions if an acquisition transaction subject to real estate transfer tax pursuant to section 1 (1) no. 1 GrEStG is realized within the retroactive period for income tax purposes (sections 2, 20 (6), 24 (4) UmwStG) and the conversion would have triggered taxation pursuant to section 1 (1) no. 3, (3) or (3a) GrEStG without this acquisition transaction.

In addition, the following transactions, for example, are also subject to the notification requirement:

  • Any increase in the tax base, including any payments made by third parties to the seller;
  • changes in the shareholder structure of a partnership following the granting of a tax concession in accordance with Sections 5 or 6 GrEStG, which requires that the concessionary share is not reduced within ten years of the acquisition transaction;
  • the change of control following the granting of a tax concession in accordance with Section 6a GrEStG. This process is linked to the so-called "group clause", according to which the tax exemption for certain legal transactions depends on the required 95% shareholding of a controlling company in one or more dependent companies continuing to exist for a period of five years after the relevant transaction.

  • Notification obligation of courts, authorities and notaries: in accordance with § 20 GrEStG, complete written notification in accordance with the officially prescribed form with a copy of the deed relating to the legal transaction, application, resolution or decision
  • Notification obligation of the parties involved: Complete notification in accordance with § 20 GrEStG, copy of the private deed if applicable

The notary notarizing the deed, the competent local court or the competent authority shall arrange for the tax office to be notified. The notification must be made in writing using the officially prescribed form. A copy of the deed relating to the legal transaction, the application, the decision or the ruling must be enclosed.

Notifications by tax debtors are tax returns within the meaning of the German Fiscal Code. They must be submitted in writing. They can be submitted in electronic form. If a private deed has been drawn up for the notifiable transaction, a copy of the deed must be attached to the notification.

The tax office calculates the land transfer tax to be charged on the basis of the purchase contract.

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Notaries must notify the competent tax office in writing within two weeks of notarization, signature certification or notification of the decision using the officially prescribed form.

The parties involved must also notify the competent tax office within two weeks of becoming aware of the notifiable transaction, even if the transaction is exempt from taxation. The deadline is extended to one month for tax debtors without domicile or habitual residence or without management or management or registered office in Germany.

Status: 10.06.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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