Overview of All Ancillary Costs
The following table shows the typical ancillary costs for a property sale in Bavaria and who bears them:
| Cost Type | Amount | Paid By |
|---|---|---|
| Real Estate Transfer Tax | 3,5 % | Buyer |
| Notary Costs | 1,0–1,5 % | Buyer |
| Land Registry Entry | ca. 0,5 % | Buyer |
| Agent Commission | 3.57% each | Buyer & Seller |
| Deletion of Land Charge | ca. 0,2 % | Seller |
| Early Repayment Penalty | variable | Seller |
| Speculation Tax | variable | Seller |
Percentages refer to the purchase price. As of: 2026.
Calculation Example: Condominium in Augsburg (€400,000)
Costs for the Buyer
Costs for the Seller
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VALUE PROPERTY NOWReal Estate Transfer Tax in Bavaria: 3.5%
With 3.5%, Bavaria has the lowest real estate transfer tax rate in Germany. For comparison, in North Rhine-Westphalia, Brandenburg, and Schleswig-Holstein, the rate is 6.5%. The real estate transfer tax is borne by the buyer and is due within one month of receiving the tax assessment.
Only after payment of the real estate transfer tax does the tax office issue the clearance certificate, which is required for the registration of the new owner in the land registry.
Notary and Land Registry Costs
In Germany, the notarial certification of the purchase agreement is required by law. The notary fees are based on the Court and Notary Costs Act (GNotKG) and typically amount to 1.0 to 1.5% of the purchase price.
Additionally, there are costs for the land registry entry, which are about 0.5% of the purchase price. Both items are usually borne by the buyer.
The notary handles the contract drafting, certification, obtaining all necessary permits, and processing the purchase price payment via a notary escrow account (if agreed).
Speculation Tax: When It Applies
If you sell a property within ten years of acquiring it, speculation tax is due on the profit – this is especially true for inherited properties, where the predecessor's holding period is adopted. The tax rate corresponds to your personal income tax rate.
Exception: If you have exclusively owner-occupied the property in the year of sale and the two preceding years, the speculation tax is waived – regardless of the holding period.
Attention: For rented properties, the 10-year period applies without exception. Check before selling whether the period has already expired – a few months of patience can save thousands of euros in taxes.
Early Repayment Penalty
If you repay your property loan prematurely, the bank can demand an early repayment penalty. The amount depends on the remaining term, the interest rate, and the residual debt, and can amount to several thousand euros. This topic is particularly relevant in a property sale during a divorce, when the loan must be terminated early.
After a ten-year term, you have a special right of termination (§ 489 BGB) with a six-month notice period – then the early repayment penalty is waived. Plan the sale accordingly.
Frequently Asked Questions about Selling Costs
What costs does the seller bear in a property sale?
The seller typically bears their share of the real estate agent's commission (3.57% in Bavaria), any costs for the deletion of land charges, the early repayment penalty for premature loan termination, and possibly speculation tax.
What costs does the buyer bear?
The buyer pays the real estate transfer tax (3.5% in Bavaria), the notary and land registry costs (approx. 1.5–2%), their share of the agent's commission (3.57%), and any financing costs.
Can I deduct the selling costs from my taxes?
Private sellers generally cannot deduct these costs. Exception: If a rented property is sold within the speculation period, agent commissions and other selling costs reduce the taxable profit.
How much does it cost to delete a land charge?
The cost for deleting a land charge is approximately 0.2% of the registered land charge amount – for a land charge of €200,000, this amounts to about €400 for the notary and land registry office combined.
Enes Gülcan
Immobilienexperte & Gründer von Nordhall Immobilien
Ich begleite Eigentümer in Augsburg persönlich beim Verkauf ihrer Immobilie – diskret, strukturiert und mit dem Anspruch, für Sie das bestmögliche Ergebnis zu erzielen.
— Enes Gülcan
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