Exactly how much cash to bring to notarisation in Germany (2026)

What you pay at the notary appointment — short answer

You do not normally hand over the purchase price at the notary. The notary certifies the contract; the tax authorities and the land registry handle money later. What you should expect to pay or have immediately available at or just after notarisation are: the Grunderwerbsteuer (real-estate transfer tax), notary and Grundbuch (land-registry) fees calculated from the contract value, any agreed broker commission, and any lender demands (reserves or immediate charges). The legal rules for notary/registry fees are in the Gerichts- und Notarkostengesetz (GNotKG); broker claims are statutory under BGB §652. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/gnotkg/BJNR258610013.html?utm_source=openai))

Grunderwerbsteuer (transfer tax): rates by Bundesland (apply on day of notarisation)

The federal Grunderwerbsteuergesetz (GrEStG) is implemented by the Länder: each Bundesland sets its rate. Below are the rates shown in the official BMF-hosted table (state-law sources) as used by tax practitioners (status given in the referenced document). The tax is calculated on the full purchase price and is due after assessment by the tax office. (Worked examples follow.)

Rates (2026): - Baden-Württemberg: 5,0 %. - Bayern: 3,5 %. - Berlin: 6,0 %. - Brandenburg: 6,5 %. - Bremen: 5,0 %. - Hamburg: 4,5 %. - Hessen: 6,0 %. - Mecklenburg-Vorpommern: 5,0 %. - Niedersachsen: 5,0 %. - Nordrhein-Westfalen: 6,5 %. - Rheinland-Pfalz: 5,0 %. - Saarland: 6,5 %. - Sachsen: 3,5 %. - Sachsen-Anhalt: 5,0 %. - Schleswig-Holstein: 6,5 %. - Thüringen: 6,5 %.

These figures are taken from the Bundesfinanzministerium-hosted compilation of state rates and related documents — check the rate that applies on the day of notarisation because the Länder decide the rate by law. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/2019-08-08-Foerderung-Mietwohnungsneubau/Stellungnahme-02-BdSt.pdf?__blob=publicationFile&v=1&utm_source=openai))

Notary and Grundbuch fees — law and practical numbers

Notary and land-registry fees are federal and calculated from the 'Gesche4ftswert' (usually the contract purchase price) using the GNotKG fee tables (Anlage 1/2). The legal text sets the fee schedule and the time when fees become due; the notary must notify the fee statement. For precise amounts you must request the notarye28099s fee calculation for your contract value. As a practical rule used by agents and notaries, combined notary + Grundbuch fees commonly fall in the order of 1,0–2,0 % of the purchase price (exact figure depends on fee table brackets, mortgages/Grundschuld values and number of entries). Ask the notary for a written Gebührenaufstellung before the appointment. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/gnotkg/BJNR258610013.html?utm_source=openai))

Broker commission and who pays it

Broker (Makler) claims arise under §652 BGB once a purchase contract is concluded and the broker has provided the required service. There is no single statutory percentage for sales: practice varies by region (commonly a total of about 3,57 % to 7,14 % including VAT in many markets), and since the 2020 reforms for certain dwelling types the allocation between buyer and seller is restricted in some cases. Always check the contract and the brokere28099s written terms before signing. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/bgb/__652.html?utm_source=openai))

Worked examples — what cash to have available on the day

Example A — 300,000 € apartment in Bayern (3,5 % transfer tax): - Grunderwerbsteuer 3,5 %: 10,500 € (payable after tax assessment). - Notary + Grundbuch (estimate 1,7 %): 5,100 € (ask notary for exact calculation). - Broker (example, if charged 3,57 % split or payable by buyer): 10,710 €. Total cash you should be able to access quickly for these transaction costs: roughly 26,310 € (most paid after notarisation by bank transfer or escrow; the notary will invoice the exact fees). Figures illustrate calculation only; exact notary/Grundbuch amounts come from the GNotKG fee tables and the broker amount from contract. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/2019-08-08-Foerderung-Mietwohnungsneubau/Stellungnahme-02-BdSt.pdf?__blob=publicationFile&v=1&utm_source=openai))

Example B — 1,000,000 € house in Nordrhein-Westfalen (6,5 % transfer tax): - Grunderwerbsteuer 6,5 %: 65,000 €. - Notary + Grundbuch (estimate 1,7 %): 17,000 €. - Broker (example 3,57 %): 35,700 €. Accessible cash to have: six-figure sums may be required for tax and broker if payable by buyer; lenders normally escrow large items but will require proof of funds. These worked numbers show why lenders and buyers plan transfer-tax and fee coverage separately from the mortgage principal. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/2019-08-08-Foerderung-Mietwohnungsneubau/Stellungnahme-02-BdSt.pdf?__blob=publicationFile&v=1&utm_source=openai))

Practical checklist for the notary day

1) Bring passport/ID and any power of attorney originals; 2) bring written proof of where the purchase funds will come from (bank statements), and the mortgage offer if any; 3) ask the notary beforehand for a signed fee schedule (Gebfchrenaufstellung) and when those fees will be due (GNotKG sets due dates); 4) confirm whether broker commission is due at signing or later and who pays it; 5) do not expect to hand over the full purchase price at the table — transfers and escrows follow the contract schedule. If any item is critical (large broker fee, split-seller arrangements, bank escrow), instruct your lawyer or lender to confirm in writing. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/gnotkg/BJNR258610013.html?utm_source=openai))

Risk warnings and next steps

State transfer tax rates can change by law; always check the rate that applies on the day of notarisation with the notary or the state finance ministry. Notary and Grundbuch fees are fixed by federal law (GNotKG) but must be quoted by your notary for your exact case. Broker arrangements are contractual; read the broker contract and consult a German lawyer or tax advisor for tax-sensitive structuring. This article is informational only; seek a notary, solicitor (Rechtsanwalt) or Steuerberater for personalised figures and payment timing. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/2019-08-08-Foerderung-Mietwohnungsneubau/Stellungnahme-02-BdSt.pdf?__blob=publicationFile&v=1&utm_source=openai))