Avoiding closing delays after eNoVA (effective 1 Oct 2026): what notaries must file and a 7‑point buyer checklist

What changed on 1 October 2026

The Federal law project known as “eNoVA” makes the electronic Notary‑to‑authority workflow mandatory for several notarial steps in property transfers. As of 1 October 2026 notaries are required to submit the Veräußerungsanzeige (sale/transfer notice) electronically via the official interface and the new eNoVA/XNotar module (ELSTER organisational certificate required for transmission). The Bundesnotarkammer and the notarial eNoVA guidance set out the practical rollout and the date of first mandatory duties as 1 October 2026. ([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))

Which notarial filings matter (§§ 18, 20, 22 GrEStG)

§ 18 GrEStG requires courts, authorities and notaries to make a Veräußerungsanzeige when they draw up or notarise a document that effects a transfer of an in‑scope property. The same § 18 now requires notaries to send that notice electronically “nach amtlich vorgeschriebenem Datensatz” via the interface specified in § 22a GrEStG. § 20 GrEStG lists the data the notice must contain: names, addresses, dates of birth and the tax identification numbers (Identifikationsnummer nach § 139b AO or Wirtschafts‑Identifikationsnummer nach § 139c AO), who bears the tax, and—where applicable—company identifiers. § 22 GrEStG governs the Unbedenklichkeitsbescheinigung (tax‑clearance certificate); the tax office must issue it when tax is paid, secured or deferred, or when the transaction is tax‑exempt. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__18.html?utm_source=openai))

Practical consequence: documents and Grundbuch copies can be withheld (§ 21)

§ 21 GrEStG authorises courts, authorities and notaries not to hand over documents or certified copies until the required Anzeigen under §§ 18 and 20 have been sent in full to the responsible Finanzamt. In practice, incomplete or missing electronic notices are a common cause of a notary delaying the hand‑over of the deed, certified copies and the Grundbuchantrag—thereby delaying registration of ownership. Buyers should treat the proper electronic notice as a gating item for closing. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__21.html?utm_source=openai))

What the Unbedenklichkeitsbescheinigung means for buyers

The Unbedenklichkeitsbescheinigung under § 22 is the tax office statement that no Grunderwerbsteuer obstacle exists because tax is paid, secured or deferred, or the transaction is exempt. Importantly, the current GrEStG text still states that an electronic transmission of the certificate was excluded; the eNoVA framework creates powers to enable electronic procedures for some certificates, but you should confirm with the notary whether the tax office will deliver a paper or electronic certificate in your case. If the tax office withholds the certificate because tax is unresolved, registration and release of documents will be delayed. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__22.html?utm_source=openai))

7‑point buyer checklist to avoid closing delays

1) Provide tax IDs early: give the notary your Steuer‑Identifikationsnummer (IdNr) or, for companies, the Wirtschafts‑Identifikationsnummer/Steuernummer before the execution meeting. § 20 requires these identifiers in the notice. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__20.html?utm_source=openai))

2) Supply certified company data: if a corporate buyer, provide Handelsregister excerpt, company address, and the tax numbers that the notary must include. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__20.html?utm_source=openai))

3) Confirm who bears the tax in writing: state in advance whether buyer or seller bears the Grunderwerbsteuer so the notary can include it in the Veräußerungsanzeige. § 20 requires that information. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__20.html?utm_source=openai))

4) Deliver proof of funds for tax/security: if the tax must be secured before registration, instruct the notary how it will be secured (payment, bank guarantee, escrow). This prevents the Finanzamt withholding the Unbedenklichkeitsbescheinigung. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__22.html?utm_source=openai))

5) Check notar’s eNoVA readiness: confirm the notary will send the Veräußerungsanzeige electronically via eNoVA/XNotar and ELSTER (organisational certificate), and ask for a transmission receipt. The Bundesnotarkammer guidance explains the required tooling. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova.html?utm_source=openai))

6) Ask the notary when the Finanzamt will issue the Unbedenklichkeitsbescheinigung and whether it will be electronic or paper—if the office requires additional documents, supply them quickly. § 22 sets the conditions for issuance. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__22.html?utm_source=openai))

7) Don’t assume documents will be released on signature day: because § 21 allows withholding until the Anzeige is received, build contingency time into the schedule (several business days) and avoid last‑minute travel or fund transfers. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__21.html?utm_source=openai))

When to get professional help

If the tax status is unclear (cross‑border structures, share deals, complex corporate transfers), or the Finanzamt demands unusual Sicherstellungsformen, ask a German tax advisor (Steuerberater) or a notary for specific advice. This article explains procedure and timing, not personalised tax or legal advice.