From 1 Oct 2026 eNoVA makes notaries e-file sale notices and approvals

What changes on 1 October 2026

On 1 October 2026, the “eNoVA law” (Gesetz zur Digitalisierung des Vollzugs von Immobilienverträgen, der gerichtlichen Genehmigungen notarieller Rechtsgeschäfte und der steuerlichen Anzeigen der Notare; BGBl. I 2026 Nr. 192 vom 26 June 2026) enters into force. “eNoVA” stands for elektronischer Notar‑Verwaltungs‑Austausch. The law makes electronic transmission mandatory for several post‑signing steps that follow a German property sale deed. Notaries must use secure electronic channels; paper and email give way to structured data and electronic documents. The application is staged: most duties below start on 1 October 2026, with further items following on 1 January 2027 and 1 January 2028. ([umwelt-online.de](https://www.umwelt-online.de/regelwerk/bau/baugb/z26_0192.htm))

From 1 October 2026, three transmissions by the notary become compulsory: (1) the Veräußerungsanzeige (sale notice) to the tax office under section 18 of the Grunderwerbsteuergesetz (GrEStG), (2) the Mitteilung to the local Gutachterausschuss (committee of valuation experts) of a copy of the notarised sale contract under section 195 of the Baugesetzbuch (BauGB), and (3) electronic requests to the guardianship, family, probate and agricultural courts for approvals and certificates and the courts’ electronic return of approvals and Rechtskraftzeugnisse. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

Further phases: from 1 January 2027, electronic applications and deliveries also cover administrative approvals and certificates under the BauGB, the Grundstücksverkehrsgesetz (GrdstVG) and the Grundstücksverkehrsordnung (GVO). From 1 January 2028, tax offices will deliver the Unbedenklichkeitsbescheinigung (grunderwerb tax clearance) to notaries electronically. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

What exactly must be sent and how

The statute inserts a new section 213a BauGB that lists three categories of notarial e‑transmissions: (1) applications for listed approvals and certificates (e.g., pre‑emption and other public‑law approvals), (2) the notice to the municipality of the content of the sale contract under section 28(1) sentence 1 BauGB, and (3) copies of the notarised contract (and, where applicable, separate offer/acceptance) to the Gutachterausschuss. The law also requires states (Länder) to publish a “Liste für den elektronischen Notar‑Verwaltungs‑Austausch” with the exact recipient mailbox identifiers. ([umwelt-online.de](https://www.umwelt-online.de/regelwerk/bau/baugb/z26_0192.htm))

Technically, notaries must use the special notarial mailbox (beN) to send to the authorities’ special mailboxes (beBPo). The Bundesnotarkammer’s XNotar software provides the eNoVA module to create the required structured dataset and attach the contract copy. Some Gutachterausschüsse already receive digital contracts this way; nationwide it becomes mandatory from 1 October 2026. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova.html?utm_source=openai))

For the sale notice to the tax office, electronic filing has been possible voluntarily since 1 June 2026, but becomes mandatory from 1 October 2026. The dataset must be the “amtlich vorgeschriebene Datensatz”; emailing scanned paper forms does not meet section 18 GrEStG requirements. Simple copies are sufficient attachments for the sale notice and the Gutachterausschuss submission; certified copies are not required for these two steps. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

Deadlines and data points that now matter

Tax notice to the Finanzamt: section 18 GrEStG gives a two‑week deadline from notarisation (or signature certification/decision announcement) to file the notice. Notaries must also record dispatch on the original. Since 1 October 2026 that notice must be transmitted electronically using the official dataset. Notaries may not hand out originals or issue copies to parties before fully sending the notices required by sections 18 and 20 GrEStG. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__18.html?utm_source=openai))

Municipal pre‑emption: section 28(1) sentence 1 BauGB requires the seller (or the buyer) to notify the municipality of the contract content without delay; under eNoVA notaries will send this electronically to the municipality’s beBPo. Courts have held that the notice must communicate the full, clear contents of a legally effective contract to start the pre‑emption period. ([umwelt-online.de](https://www.umwelt-online.de/regelwerk/bau/baugb/z26_0192.htm))

Gutachterausschuss copy: section 195 BauGB obliges the notary to send a contract copy for the Kaufpreissammlung. From 1 October 2026 the channel is electronic under eNoVA. From 1 January 2027, the BauGB adds duties for parties, on request by the committee, to supply detailed property data (use, areas, rents, energy certificate data, etc.), with online forms provided by the committee. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/bbaug/__195.html?utm_source=openai))

Buyer checklists to avoid delays from 1 October 2026

Before signing: confirm with your notary that the municipality, Gutachterausschuss and any approval authorities have working beBPo addresses and appear in the Land’s published eNoVA recipient list. Ask the notary to test‑resolve the correct mailbox for your property’s municipality and committee before the appointment. Where pre‑emption rights are likely, plan for prompt electronic notice to start the municipal period. ([umwelt-online.de](https://www.umwelt-online.de/regelwerk/bau/baugb/z26_0192.htm))

Data you must provide to enable the e‑sale notice: individuals must give their steuerliche Identifikationsnummer (Tax‑ID). Legal entities must provide, until the Wirtschafts‑ID is processable, the uniform 13‑digit Steuernummer used for income taxation; the finance administration currently cannot process the Wirtschafts‑ID in the sale notice dataset and asks for the Steuernummer instead. If you lack a German Steuernummer (common for foreign companies), expect validation problems; engage a German tax adviser early to obtain one. The official dataset also demands roles, acquisition shares and other fields; placeholders such as “see contract” are not accepted. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/BJNR017770982.html?utm_source=openai))

At signing: agree with the notary that simple electronic copies accompany the filings to the tax office and the Gutachterausschuss. Prepare clear property identifiers (Grundbuchamt and Blatt, cadastral data) so the committee and municipality can assign the case unambiguously. If the deal uses unusual structures (e.g., multiple plots with different shares or swaps), discuss how these will be mapped into the dataset to avoid rejections. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

After signing: ensure the notary transmits within the GrEStG two‑week period and that the municipality receives the full contract content under section 28 BauGB. Track court approvals electronically where a guardian, estate, family or agricultural court must authorise the transaction; these courts must provide approvals and legal‑force certificates electronically from 1 October 2026. For all transmissions, the channel is beN→beBPo via the XNotar eNoVA module. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__18.html?utm_source=openai))

What is risky: missing Tax‑ID or Steuernummer entries can cause technical validation to fail on the finance authority side and stall the file; the dataset has only limited “reason” codes for missing data. Municipal pre‑emption clocks may not start until a complete, clear notice of the contract content is received. Finally, notaries cannot hand out originals or issue copies before sending the GrEStG notices in full. These points can delay closing and, in financed deals, drawdown. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

Who does what and where to ask

Your German notary remains responsible for sending all three transmissions. The notary’s software (XNotar with the eNoVA module) handles the structured dataset and routing to the correct beBPo. Municipalities and Gutachterausschüsse must maintain reachable electronic mailboxes; Länder publish the official recipient lists. Courts in family/guardianship/probate/agricultural matters must issue approvals and legal‑force certificates as qualified electronic court documents. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova.html?utm_source=openai))

For buyers: do not try to self‑file. Instead, give your notary complete identification and tax data and appoint a German Steuerberater if you operate through a foreign company and lack a Steuernummer. For open points on the statutory timing and the exact contents required in your case, ask your notary; for tax numbers and reporting, ask a Steuerberater. Official background on the reform and its goal of faster contract execution is available from the Federal Government and professional bodies. ([bundesregierung.de](https://www.bundesregierung.de/breg-de/suche/digitalisierung-immobilienvertraege-2392190))