Buying a flat in Berlin: the notary, Grunderwerbsteuer and what it really costs

Buying in Germany is slower and more formal than in England, but far less of a gamble: once the notary has read the contract aloud and everyone has signed, the deal is done.

The short version

• Berlin charges land transfer tax (Grunderwerbsteuer) of 6% of the price [2]. Each German state sets its own rate.
• Every property purchase must be signed in front of a notary (Notar), who is neutral and acts for neither side alone [3].
• Notary and land registry (Grundbuch) fees together come to about 2% of the price [6].
• If an agent works for both buyer and seller, they must split the commission equally [5].
• Germany doesn't restrict foreigners buying, but German mortgages for newcomers usually need a solid deposit and German income.

Pound conversions use the Bank of England spot rate of 5 November 2026 (£1 = EUR 1.2002).

How buying differs from back home

In England and Wales, you instruct a solicitor, survey the house, exchange contracts and then complete, with plenty of room for gazumping along the way. In Germany, the key moment is the notarisation (Beurkundung). Until then, nothing binds either side. After it, the contract is binding and backed by the land register.

The FCDO's advice for Brits is simple: contact an English-speaking lawyer in Germany if you're thinking of buying property or land [1]. The notary checks the contract is legal and explains it, but doesn't advise you on whether the deal is a good one. That's your job, with a lawyer (Rechtsanwalt) and, ideally, a surveyor (Gutachter) if you want one.

Most Brits in Berlin buy a flat in a building owned jointly with other owners (Wohnungseigentum). You own your flat outright and a share of the common parts, and you're a member of the owners' association (Wohnungseigentümergemeinschaft, or WEG). It's closer to share of freehold than to a UK leasehold, with no ground rent and no lease running down.

Step by step

1. Get a mortgage agreement in principle before you hunt. Sellers and agents in Berlin expect proof of financing.
2. Find the flat on the property portals or through an agent. Ask for the Exposé (sales brochure), floor plans and the energy certificate.
3. Read the owners' association papers. Ask for the declaration of division (Teilungserklärung), the last few years' meeting minutes (Protokolle), the yearly accounts and the size of the repair reserve (Erhaltungsrücklage). This is where you spot a looming roof bill or a feud about the lift.
4. Agree the price and the buyer usually chooses the notary.
5. Receive the draft contract. For a consumer buying property, the notary should normally send you the intended text two weeks before signing, and if that period is shortened, the reasons go in the record [3].
6. Sign at the notary's office. The notary reads the contract aloud and explains it [3]. If your German isn't up to it, the notary must have it translated for you, and you can ask for a written translation to be attached [4].
7. The priority notice (Auflassungsvormerkung) goes into the Grundbuch, which stops the seller selling to someone else or burdening the flat while the sale goes through [6].
8. Pay the Grunderwerbsteuer when the tax office's bill arrives [2].
9. Pay the purchase price once the notary confirms that the conditions are met.
10. Ownership is entered in the Grundbuch. This only happens once the tax office has issued its clearance certificate [2].

The costs on top of the price

Budget for these buyer's costs (Kaufnebenkosten) on top of the agreed price.

So on a flat costing EUR 400,000 you're looking at EUR 32,000 or more (about £26,700) before any agent's fee. German banks usually expect you to pay these costs from savings rather than borrow them.

Grunderwerbsteuer

The notary tells the tax office about the sale within two weeks of signing [2]. For property in Berlin, the Finanzamt Spandau handles land transfer tax for the whole city [2]. It works out the tax from the price and the rate, which in Berlin is currently 6%: a price of EUR 100,000 means EUR 6,000 of tax (about £5,000) [2]. Strictly, buyer and seller owe the tax together, but the contract almost always makes the buyer pay [2]. Unlike the UK's stamp duty, there's no nil-rate band and no first-time buyer relief, so the full 6% applies from the first euro.

Notary and land registry

Notary and registry fees are set by law, not haggled over, and depend on the price. A bank's guide puts the notary at about 1.5% and the Grundbuch at about 0.5%, so about 2% together [6]. If you take out a mortgage, the bank will want a land charge (Grundschuld) registered, which adds more fees [6].

Agents' commission

Since a change in the law, an agent who acts for both buyer and seller of a flat or a house can only charge commission if both pay the same amount [5]. If the agent works free for the seller, they can't charge you either [5]. Commission is negotiable, so ask before you view.

Mortgages for newcomers

Getting a German mortgage (Baufinanzierung) as a new arrival is doable, but banks are conservative.

• Residence status. Banks usually want to see a long-term or permanent residence document. Brits with an Aufenthaltsdokument-GB under the Withdrawal Agreement have an easier time than those on a first, short visa.
• German income. A permanent job contract past its probation period (Probezeit) helps a lot. Freelancers usually need two or three years of German tax assessments.
• Deposit. Expect to cover at least the buying costs yourself, and often a slice of the price as well.
• Fixed rates. Long fixed-rate periods of 10 years or more are common, unlike the two- and five-year fixes most Brits are used to.

UK lenders rarely lend on German property, and a UK mortgage on your old home is a separate matter. A mortgage broker in Germany can compare lenders, but check how they are paid.

Owning a flat in Berlin

Grundsteuer. Owners pay a yearly property tax in four instalments, in February, May, August and November [2]. Berlin's multiplier (Hebesatz) is currently 470% [2]. It's far smaller than UK council tax, but your share of the building's service charge (Hausgeld) more than makes up for it.

Second homes. If the flat is a second home (Nebenwohnung), Berlin charges second-home tax (Zweitwohnungsteuer), worked out from the rent index for flats you use yourself [2].

Letting it out. Rental income is taxable in Germany, and holiday lets may also bring VAT, trade tax and Berlin's overnight stay tax [2]. Buyers living abroad have the same tax duties, and the tax office suggests naming someone in Germany to receive post and make payments for you [2].

Selling. If you sell within ten years of buying, the gain is generally taxable in Germany, unless you lived in the flat yourself the whole time, or in the year of sale and the two years before [7]. A tax adviser who knows both countries can check your situation, especially if you're also selling a home in the UK, which has its own reporting rules for non-residents.

Converted flats. Berlin bans turning rented flats in buildings with five or more homes into owner-occupied flats in many areas, with exceptions, and the rule runs until the end of 2030 [8]. If you buy a flat that's already let, the tenant stays, with full German tenant protection.

Thinking of buying? Ask the old hands in our community group for Brits in Germany how long their Grundbuch entry took.

Sources

1. GOV.UK (FCDO): Living in Germany (checked 7 November 2026)
2. Berlin.de (Senatsverwaltung für Finanzen): Verkauf und Kauf von Immobilien (flyer dated February 2026)
3. Gesetze im Internet: § 17 BeurkG, the notary's duties
4. Gesetze im Internet: § 16 BeurkG, translation of the deed
5. Gesetze im Internet: § 656c BGB, agents' commission for flats and houses
6. Volksbanken Raiffeisenbanken: Notarkosten beim Hauskauf
7. Gesetze im Internet: § 23 EStG, private sales
8. Berlin.de: Mietpreisbremse bis 2029 verlängert (Senate decision reported 11 November 2025; checked 11 November 2026)

Keep reading

• Renting in Berlin
• Banking in Germany as a Brit
• German taxes for Brits: the UK link and your State Pension
• UK income while you live abroad: rent, pensions and savings