Real estate transfer tax

Real estate transfer tax is due upon the transfer of a property or share of a property; in the vast majority of cases, this is done by means of a purchase agreement. The basis of assessment is not only the value of the property, but also the value of everything that is inseparably connected to it. The transfer of a heritable building right or a freehold flat is also subject to land transfer tax. Real estate transfer tax is regulated in Germany by the Real Estate Transfer Tax Act (GrEStG). It is important to note that real estate acquisitions by reason of death as well as during one’s lifetime by way of a gift are excluded from real estate transfer tax.

The services of our experts cover all private as well as commercial incidents of real estate transfer tax, such as

  • drafting of contracts on the basis of tax aspects
  • advisory preparation of changes of partners
  • advice on the acquisition of real estate shares (share deals)
  • identification of possible additional burdens and potential structuring options
  • representation before tax authorities and courts

The German Real Estate Transfer Tax Act can hold unpleasant surprises in both areas if these are not recognised and taken into account at the planning stage of an acquisition. We would be pleased to help you reduce additional financial burdens to a minimum.


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