eNoVA Veräußerungsanzeige (GrEStG §§18, 20): what to do this month if the Finanzamt rejects your filing

What §§18 and 20 GrEStG require and why the notice matters

Under the Grunderwerbsteuergesetz (GrEStG) certain courts, authorities and notaries must notify the tax office about property transfers. Sections 18 and 20 set the duty to report and the mandatory content of the Veräußerungsanzeige (the transfer notice). The official text of the GrEStG describes the required items (parties, deed reference, consideration, plot identification, and similar data) that tax offices use to decide whether Grunderwerbsteuer is due. You can read the statute at the federal 'Gesetze im Internet' site. (Source: GrEStG consolidated text.)

What eNoVA changed on 1 October 2026

From 1 October 2026 the Bundesnotarkammer made electronic transmission of Veräußerungsanzeigen mandatory via the XNotar eNoVA module. Notaries must use eNoVA and an ELSTER organisational certificate to send the notice; the system performs ELSTER checks and shows status messages. The Bundesnotarkammer's online help explains that several new actions are available in eNoVA after sending: 'Rechtswirksamkeit mitteilen', 'Ergänzung / Steuer‑ID(s) nachreichen' and 'Dokumente nachreichen'. The online help also warns that ELSTER validation may take time and that for notices started on paper before 1 October 2026 the old paper completion rules still apply. (Sources: Bundesnotarkammer eNoVA pages.)

Four common reasons an eNoVA Veräußerungsanzeige is rejected

1) Missing or later‑known Steuer‑ID(s). The eNoVA help explicitly provides an action to 'Steuer‑ID(s) nachreichen' because missing tax‑IDs are a common defect that blocks processing.

2) Missing supporting documents or incomplete 'Gegenleistung' breakdown. The municipal templates and the GrESt forms require a full statement of the consideration and any assumed encumbrances; omission causes queries or rejection by the Bewertungs‑/Veranlagungsstelle.

3) ELSTER validation failure or missing organisational certificate. eNoVA requires an ELSTER organisational certificate; if the certificate or the ELSTER submission fails the Finanzamt may not accept the electronic message.

4) Incorrect 'Rechtswirksamkeit' status. If the notice says the deed is not yet legally effective (e.g., because of a condition or pending court approval) but the later 'Rechtswirksamkeit mitteilen' is not sent electronically, the Finanzamt can treat the filing as incomplete or return it for correction.

Each of these items is described in the Bundesnotarkammer eNoVA instructions and in local Veräußerungsanzeige templates (examples: Berlin, Hamburg). (Sources: Bundesnotarkammer online help; Berlin and Hamburg Veräußerungsanzeige forms.)

If the Finanzamt rejects the filing: a practical 'act‑fast' checklist (treat this month as critical)

You should act immediately. The Bundesnotarkammer gives notaries tools to correct or add data electronically; use them first because paper copies may be ignored for eNoVA filings that started electronically.

Step 1 — check the eNoVA/ELSTER message. Look at the ELSTER‑status in XNotar: ELSTER failures and certificate notices are reported there (the ELSTER check can take up to three days). If the message names missing Steuer‑IDs or documents, proceed to Step 2.

Step 2 — submit an 'Ergänzung' in eNoVA. Use the 'Ergänzung/Korrektur mitteilen' action to supply missing Steuer‑ID(s), upload the missing document(s) or provide the complete Gegenleistungsaufstellung. The Bundesnotarkammer documents these exact actions.

Step 3 — if Rechtswirksamkeit is the issue, send 'Rechtswirksamkeit mitteilen' electronically (do not send it by post if the original notice was sent via eNoVA). The eNoVA help warns that mixing electronic and paper follow‑ups can cause delays.

Step 4 — contact the zuständiges Finanzamt by phone and request a formal written rejection or a list of missing items. Keep a time‑stamped screenshot or the eNoVA message log as proof of the original submission and any ELSTER responses.

Step 5 — if the Finanzamt persists in rejecting, ask the notary and your tax advisor to lodge the corrected data and, if necessary, request the Finanzamt to confirm receipt in writing. If you receive a formal negative decision that affects tax liability or triggers deadlines, consult a Steuerberater or Rechtsanwalt promptly — do not rely on informal email assurances alone.

Note on timing: many practitioners treat 14 days from a rejection notice as the practical window to cure defects before the Finanzamt proceeds with adverse administrative steps; this is a procedural guideline, not a new statutory amendment. If you need more time, ask the Finanzamt for a short extension in writing and document the request. (Sources: Bundesnotarkammer eNoVA help; Berlin/Hamburg Veräußerungsanzeige templates.)

Which Finanzämter are publicly documented and what we could verify

In the searches used for this article (see sources) we verified the eNoVA roll‑out and the local Veräußerungsanzeige templates published for Berlin and Hamburg. Those city pages and the PDF templates show the exact form fields the Finanzämter expect and make clear where the Veranlagungsstelle writes internal notes. We did not find an official public notice from any Finanzamt explicitly announcing a coordinated policy of rejecting eNoVA filings (for example a named statement saying 'we will reject eNoVA filings'); if you have received a rejection you must obtain the Finanzamt's written reason and follow the correction steps above. (Sources: Bundesnotarkammer; Berlin and Hamburg Veräußerungsanzeige templates; GrEStG.)