File a real estate transfer tax return
Reporting a transaction subject to real estate transfer tax (e.g., the purchase of real estate) to the tax office; the basis for assessing the real estate transfer tax.
How to proceed
- 1
The notary files the purchase agreement with the tax office
This occurs automatically after notarization.
- 2
Real Estate Transfer Tax Assessment
The tax office determines the tax based on the purchase price.
- 3
Certificate of Compliance
Payment of the tax is a prerequisite for registration in the land registry.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 3 weeks
Official: max. approx. 1 months
Online application
Online possible – at the responsible authority
Common mistakes
- • Taxes were not paid prior to registration in the land registry, resulting in the absence of a tax clearance certificate
- • Exemptions (e.g., acquisition by relatives) were not claimed
The essentials before applying
Who is eligible?
Buyers and sellers of real estate, as well as notaries who are required to report the transaction.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 3 weeks
Success rate
approx. 98.0 % (estimate)
Most common mistakes
- •Taxes were not paid prior to registration in the land registry, resulting in the absence of a tax clearance certificate
- •Exemptions (e.g., acquisition by relatives) were not claimed
Common reasons for rejection
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.