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eNoVA step‑by‑step for foreign buyers: ELSTER, Steuer‑IDs, UBOs and the electronic Veräußerungsanzeige (live 1 Oct 2026)
From 1 October 2026 German notaries must submit the GrESt Veräußerungsanzeige electronically via eNoVA. This guide explains, step by step, what the notary needs from a foreign buyer: how to obtain or provide an ELSTER organisational certificate, how Steuer‑IDs and company tax numbers are handled, what UBO/ownership details to supply, and how to get confirmation of successful filing.
What changed on 1 October 2026
The eNoVA (electronic notary–administration exchange) obligations entered their first mandatory stage on 1 October 2026: from that date notaries must submit Veräußerungsanzeigen under the Grunderwerbsteuergesetz (GrEStG) electronically via the eNoVA/XNotar module to the tax office. Prior to that some electronic submissions were possible on a voluntary pilot basis, but 1 Oct 2026 is the legal go‑live for the first tranche of obligations. ([bnotk.de](https://www.bnotk.de/aufgaben-und-taetigkeiten/rundschreiben/details/elektronischer-notar-verwaltungs-austausch-enova-erste-verpflichtungen-ab-dem-1-oktober-2026?utm_source=openai))
Step 1 — ELSTER organisational certificate: what it is and who needs it
The actual electronic transmission from notaries to tax offices uses ELSTER as the secure channel. For a notary office to transmit a Veräußerungsanzeige they must have an ELSTER organisational certificate (a .pfx certificate) and configure it in the XNotar/XNP eNoVA settings; without a valid organisational certificate the module will not send the file. Ask your notary to show the transmission receipt and to confirm the certificate is already uploaded in their XNotar settings. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova/elektronische-veraeusserungsanzeige-voraussetzungen-fuer-den-versand.html?utm_source=openai))
How buyers (and their advisers) obtain an ELSTER organisational certificate
ELSTER organisational certificates are issued via the Mein‑ELSTER / Unternehmenskonto registration process on the official ELSTER portal. An organisation account is required to request an organisational certificate; after registration the certificate file (PFX) can be downloaded and used for authenticated transmissions. Typical steps are: register an enterprise account on elster.de, complete the organisation data (including a German tax number when available), request the organisational certificate and download the .pfx. For many foreign buyers a tax adviser or German legal entity will perform this step. The ELSTER portal and regional tax authority guidance set out detailed instructions for the request and download. ([elster.de](https://www.elster.de/bportal/start?themaGlobal=help_bop&utm_source=openai))
Step 2 — Steuer‑IDs, company tax numbers and what to provide to the notary
The Veräußerungsanzeige requires the tax identifiers of participants. The eNoVA rules and the implementing guidance make two practical points: notaries may be given a legal right to retrieve Steuer‑IDs from the federal authorities in specific cases, and missing Steuer‑IDs can be later supplied by the notary via an 'Ergänzung/Steuer‑ID(s) nachreichen' action in the module. For contractual counterparties that are companies, the 13‑digit bundeseinheitliche Steuernummer (where required) must be supplied. If you are a foreign natural person and have no German Steuer‑ID at signature, tell your notary; they will either request it from the buyer later or mark the person as 'Steuer‑ID pending' and later submit the known ID. Provide clear ID (passport), current address, and for companies a current Handelsregisterauszug plus the Steuernummer and corporate structure. ([bnotk.de](https://www.bnotk.de/aufgaben-und-taetigkeiten/rundschreiben/details/elektronischer-notar-verwaltungs-austausch-enova-erste-verpflichtungen-ab-dem-1-oktober-2026?utm_source=openai))
Step 3 — UBO / ownership and control information
The legislation and implementation materials require the submission of ownership and control structure information as part of eNoVA transmissions. Practically this means you must supply clear UBO data where a buyer is a company or other legal entity: full name, date of birth, nationality, address, and percentage of economic ownership or control. For corporate buyers also supply the company’s tax number and, if available, any Transparency Register excerpt or UBO‑registration reference. Because eNoVA is intended to carry structured ownership summaries, give your notary definitive, signed UBO declarations in English (certified German translations if the notary asks). The draft legislation and notary guidance explicitly refer to the need for ownership/control overviews in the new electronic process. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_III/20_Legislaturperiode/2023-10-13-FKBG/2-Regierungsentwurf.pdf?__blob=publicationFile&v=1&utm_source=openai))
Final steps: filing, receipts and what to do if the file is rejected
Ask your notary to provide the eNoVA transmission proof and the Finanzamt acceptance reference before closing. If the tax office rejects the electronic Veräußerungsanzeige due to missing or invalid data, the notary can use the module’s correction, addition or cancellation actions (example: supplement Steuer‑ID(s), correct data, or re‑export and resend with a valid ELSTER certificate). If you expect time pressure at closing, ask your notary to confirm the receiving Finanzamt is already 'empfangsbereit' and to obtain a clear acceptance before moving funds. If anything is unclear or potentially risky (for example missing corporate tax numbers or disputed UBOs), get German tax or corporate counsel — this article is explanatory, not legal or tax advice. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova/elektronische-veraeusserungsanzeige-voraussetzungen-fuer-den-versand.html?utm_source=openai))
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.
