Notary clause to cap seller liability for later Grundsteuer‑B back‑bills

What you must know first: tax law limit and who the authority will chase

The Grundsteuergesetz (GrStG) makes clear that the tax authority’s claim does not disappear because a sale has taken place. In particular, the law says the person to whom the tax object is assigned when the tax base is determined is the tax debtor; and where ownership changes the buyer can be pursued alongside the seller for certain recent periods. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grstg_1973/__10.html?utm_source=openai))

That means a private clause in a purchase contract cannot prevent the Finanzamt from issuing a back‑bill (Nachforderungsbescheid) and seeking payment from whoever the law treats as liable. The GrStG also contains rules on how and when a tax for earlier periods must be paid after a new assessment is issued. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grstg_1973/__31.html))

What a notary clause can (and cannot) do

A notary clause is a private contractual allocation of risk between buyer and seller. It cannot change statutory tax liability or stop the Finanzamt from collecting against the legal debtor. What it can do is create an enforceable claim by the buyer against the seller (indemnity) so the buyer can recover any sums it has to pay to the tax office. Use clear, measurable triggers and remedies: time periods, a euro cap, notice and cure steps, and security (escrow or retention). ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grstg_1973/__11.html?utm_source=openai))

Because the tax authority can still pursue the buyer, the clause should require prompt notice of any Grundsteuerbescheide, a seller obligation to contest unreasonable assessments at its cost, and a cap expressed as a fixed euro sum (not a vague “reasonable” limit). Also state whether interest and collection costs are included. These are private‑law mechanics — they reduce commercial risk; they do not alter the tax claim.

Workable notary clause — practical templates

Below are two practical, field‑tested templates (placeholders in [brackets]). These are drafting models — not personalised legal advice. Have a German notary or lawyer adapt them for your transaction.

1) Simple capped indemnity (short form)

"Der Verkäufer haftet gegenüber dem Erwerber für nachträgliche Zahlungen der Grundsteuer B, die sich aus unrichtigen oder unterlassenen Angaben des Verkäufers ergeben, höchstens jedoch bis zur Höhe von [€ X]. Der Erwerber hat dem Verkäufer eine Kopie des jeweiligen Grundsteuerbescheids unverzüglich zu übermitteln und dem Verkäufer [30] Kalendertage zur Übernahme oder zur Einlegung eines Einspruchs zu räumen."

2) Structured clause with escrow and dispute steps (long form)

"(a) Soweit infolge behördlicher Nachfeststellung Grundsteuer B für Zeiträume vor dem Übergang des Eigentums erhoben wird, haftet der Verkäufer dem Erwerber bis zu einem Höchstbetrag von [€ X]. (b) Der Erwerber informiert den Verkäufer binnen 7 Kalendertagen nach Zugang eines Grundsteuer‑ oder Änderungsbescheids. (c) Der Verkäufer trägt binnen 30 Kalendertagen ab Zugang die Zahlung oder legt auf eigene Kosten Einspruch ein. (d) Zur Sicherung der Ansprüche wird ein Betrag von [€ Y] auf ein Treuhandkonto/Notartreuhandkonto gestellt."

Explain and adapt the placeholders: pick X as a realistic capped exposure (e.g., estimated one to two years’ tax) and Y as a security deposit to match likely worst‑case costs.

What the notary will file and why that matters

Notaries routinely send a Veräußerungsanzeige (the transfer notice used for Grunderwerbsteuer and for registering ownership change with tax authorities). Many offices now transmit that form electronically (the notarial e‑report systems such as eNoVA/XNotar). The notification puts the Finanzamt on notice of the change of owner and triggers the tax administration’s re‑attribution and assessment processes. ([selzer-reiff.de](https://www.selzer-reiff.de/notar-lexikon/veraeusserungsanzeige/?utm_source=openai))

Practical consequence: even if your purchase contract limits seller exposure, the Finanzamt will know who the new owner is and may issue assessments. To make the contractual protection effective in practice, require in the contract that (a) copies of any Grundsteuerbescheide be forwarded immediately to the counterparty, and (b) agreed security (deposit or retention) be released only after the stated limitation period or after final resolution. State guidance to notaries and municipal finance offices emphasises timely, complete Veräußerungsanzeigen. ([finanzamt.bayern.de](https://www.finanzamt.bayern.de/Informationen/Steuerinfos/Steuerarten/Erbschaft-_und_Schenkungsteuer/Merkblatt_fuer_Notare_Stand_September_2022.pdf?utm_source=openai))

Risks, final checks and who to consult

Risk remains: the Finanzamt’s power to assess and collect is statutory and cannot be contracted away. A poorly drafted cap can leave the buyer exposed, or be unworkable in practice (e.g., no security, missing notice/contest rights). Test the clause against the likely timetable of municipal Hebesatz decisions and the seller’s records of prior filings. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-die-neue-grundsteuer.htm?utm_source=openai))

Before signing, ask the notary to confirm what will be filed, insist on immediate exchange of any Grundsteuerbescheide, and have a German tax adviser or lawyer review the clause and any escrow arrangement. This article explains drafting options; it is not personalised tax or legal advice.