How to verify notary e‑filings under eNoVA from 1 October 2026

Summary and legal dates

From 1 October 2026 notaries in Germany must use the electronic Notary‑to‑Administration exchange called eNoVA for a set of filings connected to property transactions. The law ("Gesetz zur Digitalisierung des Vollzugs von Immobilienverträgen ...", BGBl. I 2026 Nr. 192) was published on 22 June 2026 and makes electronic transmission of the Veräußerungsanzeige (GrESt), messages to Gutachterausschüsse and requests for court permissions mandatory from 1 October 2026. ([dejure.org](https://dejure.org/BGBl/2026/BGBl._I_Nr._192?utm_source=openai))

What exactly changed for the GrESt (sale) notice and tax clearance

Under the Grunderwerbsteuergesetz the notary has long been obliged to file a Veräußerungsanzeige to the local tax office together with the deed. The eNoVA reform makes that filing mandatory in electronic form through the closed transmission channels specified by the law. The statute still describes the substance of the duties (see § 18 GrEStG for the notary's reporting duty and § 22 for the Unbedenklichkeitsbescheinigung). A new implementing paragraph (§ 22a GrEStG) sets out the federal authorisation for electronic transmission and ties electronic issuance of certain tax documents to the finance administration's transmission system (ELSTER). ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__18.html?utm_source=openai))

Mitteilung an den Gutachterausschuss (what to expect)

eNoVA also requires that the notary transmit the structured data the Gutachterausschüsse use for market statistics and land value records (Bodenrichtwerte). The Bundesnotarkammer and the software modules used in notarisation (XNotar/eNoVA) already provide an electronic process for the Mitteilung an den Gutachterausschuss; from 1 October 2026 that transmission is mandatory. Expect a machine‑readable XML transmission behind the scenes and — where available — a return message or acknowledgement from the receiving Gutachterausschuss. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova.html?utm_source=openai))

What you should insist the notary supplies at signing

Ask the notary, before you sign, to confirm and supply the following in writing or as printed digital documents:

1) A copy (paper print or PDF) of the completed Veräußerungsanzeige as transmitted and the transmission reference/ID (ELSTER message ID or equivalent). This proves the filing and lets you match later receipts.

2) Evidence whether an Unbedenklichkeitsbescheinigung has been issued. If the tax office issued one electronically, ask for the ELSTER transmission confirmation and a timestamp; under § 22a GrEStG the notary may only present an electronic Unbedenklichkeitsbescheinigung if it was sent via the finance administration's closed system. If no clearance is yet issued, ask how the notary will record that in the deed and what follow‑up the notary will do. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__22a.html?utm_source=openai))

3) A copy or acknowledgement of the Mitteilung an den Gutachterausschuss (filed XML or a receipt). If the local Gutachterausschuss provides a confirmation, insist on a copy.

4) The standard notation on the executed document that the Veräußerungsanzeige was sent (the law still contemplates a notation on the executed deed or retained copy — see § 18 GrEStG) and a statement of expected timelines for any authority replies. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grestg_1983/__18.html?utm_source=openai))

If the notary cannot produce transmission confirmations at signing, get a written undertaking from the notary to supply them immediately on receipt and ask how long this will take.

Practical risks and next steps

If a notary fails to file the Veräußerungsanzeige or to use the required transmission channel, the tax authority's handling of the transaction can be delayed and tax procedure consequences may follow. Regional tax leaflets explicitly warn that failure to perform the notarial notification duty can have legal consequences for the tax claim (for example, in Bavaria). You should therefore insist on written confirmations and involve your German tax adviser if the notary reports delays. For court permissions or municipal pre‑emption queries that require separate approvals, ask the notary how any negative or pending replies will affect the planned Grundbuch submission and transfer timetable. ([finanzamt.bayern.de](https://www.finanzamt.bayern.de/Informationen/Steuerinfos/Steuerarten/Erbschaft-_und_Schenkungsteuer/Merkblatt_fuer_Notare_Stand_September_2022.pdf?utm_source=openai))

This note is explanatory: do not treat it as legal or tax advice. If you need a binding legal or tax position (for example, whether you may withhold signature or how to structure deposits), instruct a German notary or a Steuerberater for a written opinion.