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GbR purchases after MoPeG: only an eGbR is registrable—avoid delays
Since 1 Jan 2024, a GbR must be registered as an eGbR to be entered in the Grundbuch. Here’s how 2026 buyers structure deals and paperwork to prevent completion delays.
What changed on 1 January 2024
Germany’s MoPeG reform took effect on 1 January 2024 and created the registered civil‑law partnership, the “eingetragene Gesellschaft bürgerlichen Rechts” (eGbR). Since that date, rights in land can be entered for a GbR in the Grundbuch only if the GbR is first entered in the new Gesellschaftsregister as an eGbR. Section 47 of the Grundbuchordnung (GBO) was amended accordingly. The land register now records the name and seat of the eGbR and the court/register sheet instead of listing all partners. This is a procedural precondition: without registration, the Grundbuchamt will not enter ownership, priority notices (Auflassungsvormerkungen) or mortgages for a GbR.
Transitional rules and 2024–2026 case law
A narrow transition exists: if a priority notice (or its entry) was both approved and applied for before 1 January 2024, the subsequent registration of the right can still follow the old law. Otherwise, courts have confirmed that a GbR must be registered before any disposition over land can be entered—this includes entries like a priority notice or a mortgage filed after 1 January 2024, even where the GbR already appears in the Grundbuch from earlier years. Decisions from OLG München and OLG Köln in 2024 emphasise that proving authority now depends on the Gesellschaftsregister entry. Notarial practice notes reach the same conclusion: no Grundbuch execution for a GbR until the eGbR exists.
Why this matters in a 2026 purchase
If you buy German real estate via a GbR in 2026, the Grundbuchamt will only enter your priority notice, ownership and mortgage once your GbR is on the Gesellschaftsregister as an eGbR. Without that, completion stalls: the seller keeps legal title, your bank cannot register its land charge, and disbursement will usually be blocked. Several register courts have issued Zwischenverfügungen (deficiency notices) in 2024 where filings were made for non‑registered GbRs, instructing parties to register first and then relabel the Grundbuch entry to the eGbR name.
How to structure and timetable a GbR purchase to avoid delays
1) Register the GbR as an eGbR before or at signing. The application must be filed by a notary in electronic form. Content is governed by BGB §§ 707 and 707a and the Gesellschaftsregisterverordnung (GesRV): name (with the mandatory “eGbR” or full wording), seat, an address in an EU Member State, the list of partners with personal data, and the representation rules. The eGbR naming rule is strict, but courts have confirmed the “eGbR” addition need not appear at the very end of the name as long as it is clearly a legal‑form addition. The register allocates a “GsR” number (e.g., GsR 3142) viewable via the Gemeinsames Registerportal der Länder.
Document flow the notary will expect
- eGbR application prepared and signed by all partners for notarial certification and e‑filing. - After registration: obtain a current register extract showing name, seat and GsR number; your notary can then supply an identity certificate to the Grundbuchamt so that entries reflect the eGbR rather than a non‑registered GbR. - If your GbR already appears in the Grundbuch from before 2024, the register extract lets the Grundbuchamt “relabel” the entry to the eGbR name, after which new dispositions (e.g., mortgage) can be registered. Courts have held that simple partner‑change entries are no longer made; instead, the path is registration as eGbR and then entry under the eGbR name.
Plan for AML and fees
An eGbR becomes subject to the Transparency Register (Transparenzregister) once registered; report its beneficial owners under § 20 GwG. Notaries and banks are obliged entities and will expect this to be in hand during completion. Court and notarial fees follow the GNotKG schedules; Grundbuch fees are value‑based per Annex 2 to § 34 GNotKG, while Gesellschaftsregister filings attract fixed court fees and notarial certification fees. Your notary will compute them for your transaction value and structure.
Alternatives if you cannot wait for eGbR registration
- Acquire as individuals in undivided co‑ownership (Bruchteilseigentum) and regulate internal arrangements in a separate agreement. The Grundbuch then names the individuals, not a GbR, so no Gesellschaftsregister step is needed. Discuss civil‑law and tax effects with counsel. - Use a German SPV that is already registrable in the Handelsregister (e.g., GmbH, KG). These entities are unaffected by § 47 GBO because they have existing register publicity; banks are familiar with their filings. Incorporation and notarial costs differ from a GbR; ask your notary and tax adviser.
Nothing on this page is investment, tax or legal advice. Price bands are indicative asking prices and disagree between sources by design. Verify every figure with a qualified German notary, tax adviser (Steuerberater) or lawyer before committing capital.
