In addition to the purchase price, buying property incurs ancillary costs of around 9 to 12 percent – money that generally comes from the buyer’s own funds and is not financed. Buyers can noticeably reduce part of these costs through legal means. We show you where savings are possible, where the limits lie and why lower ancillary costs ultimately also benefit the seller.
What counts as ancillary purchase costs?
Ancillary purchase costs include all expenses incurred in addition to the pure purchase price so that the property can legally change ownership. Three items account for the lion’s share:
- Real estate transfer tax: between 3.5 and 6.5 percent of the purchase price, depending on the federal state – the largest single item.
- Notary and land register costs: together usually around 1.5 to 2.0 percent. The amount is uniformly regulated nationwide in the Court and Notary Costs Act (GNotKG) and was increased by around 6 to 9 percent through a fee adjustment in 2025.
- Brokerage commission: usually 5 to 7 percent including VAT, which buyers and sellers generally split equally for apartments and single-family homes since December 2020.
For a purchase price of 400,000 euros, these items quickly add up to 36,000 to 48,000 euros. Two of them are fixed by law – while there is legal room for maneuver regarding real estate transfer tax and the commission.
Real estate transfer tax: rates in 2026 and the biggest lever
Since 2006, each federal state has set its own real estate transfer tax. The range for 2026:
- Bavaria: 3.5 percent (the lowest rate nationwide)
- Baden-Württemberg, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt, Thuringia: 5.0 percent
- Bremen, Hamburg, Saxony: 5.5 percent
- Berlin, Hesse, Mecklenburg-Western Pomerania: 6.0 percent
- Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein: 6.5 percent
At 6.5 percent and a purchase price of 400,000 euros, the real estate transfer tax alone amounts to 26,000 euros. This is precisely where the most important legal lever comes in: The tax applies only to the land and permanently attached components – not to movable accessories.
List movable inventory separately in the purchase agreement
Under Section 2 of the Real Estate Transfer Tax Act (GrEStG), machinery, operating equipment and movable items are not part of the taxable property. Anyone who purchases a property with If you purchase inventory, you can list these items separately in the notarized purchase agreement. Only the amount for the property itself then forms the assessment basis for real estate transfer tax.
Typical items sold with the property that may be considered movable:
- Fitted kitchen including electrical appliances, provided it is not permanently integrated
- Freestanding sauna, awnings and roller shutters without fixed anchoring
- Garden shed, garden equipment and carport fittings
- Wood-burning stove, freestanding built-in furniture and lamps
- In certain cases, a photovoltaic system (tax treatment disputed – professional advice is worthwhile here)
Proceed as follows:
- Prepare an inventory list with the seller using realistic current values – not new prices.
- Have the total included as a separate item in the purchase agreement.
- Keep receipts such as invoices or photos in case the tax office asks questions.
The tax authorities’ rule of thumb: If the inventory value remains below about 15 percent of the purchase price and appears plausible, most tax offices will accept the amount without further review. Anyone exceeding this should be able to substantiate every euro with documentation. The tax office will strike out stated “lunar prices” – in the worst case, allegations of tax evasion may follow.
A calculation example: With a purchase price of 400,000 euros and inventory of 20,000 euros listed separately, the assessment basis falls to 380,000 euros. In North Rhine-Westphalia (6.5 percent), you therefore pay 24,700 instead of 26,000 euros – a saving of 1,300 euros.
You should bear two things in mind: Banks generally finance only the property, not the inventory. Anyone calculating tightly must fund the inventory amount from their own capital. And this approach works only with inventory that actually exists and has real value.
What no longer works: the maintenance reserve
For a long time, the advice was to deduct the share of the maintenance or preservation reserve from the purchase price when buying a condominium. This is outdated: In its ruling of September 16, 2020 (Case No. II R 49/17), the Federal Fiscal Court decided that the proportional reserve does not reduce the assessment basis for real estate transfer tax. It belongs to the owners’ association’s administrative assets, not to the individual buyer. A deduction is therefore no longer possible – older guides that still recommend this are misleading.
Further legal levers
Split or eliminate the commission entirely
Since December 2020, the following applies to apartments and for single-family homes, the principle of equal sharing under Section 656c of the German Civil Code applies: If the seller commissions the broker, the buyer must bear no more than half of the commission. If the seller reduces their share, the buyer’s share automatically decreases as well. You can save even more when buying without a commission – for example, directly from the owner. On TraumImmo, you will find numerous commission-free listings where the brokerage fee is eliminated completely for you.
For new construction: Separate the land and building
If you purchase an undeveloped plot of land and commission the construction of the house under a separate, independent contract, real estate transfer tax applies only to the land price. Caution: The Federal Fiscal Court recognizes this only if there is no “uniform contractual arrangement” – in other words, the land seller and construction company are not economically connected. Obtain tax advice in advance, otherwise the tax office will charge tax on the total amount.
Keep notary costs realistic
The notary fees themselves are not negotiable; they are the same for every notary. However, you can save on avoidable additional services: A notary escrow account, for example, is only necessary in exceptional cases and incurs additional fees. The leaner the notarization, the lower the costs.
Outlook: Tax allowance for first-time buyers
Politically, a tax allowance on real estate transfer tax for owner-occupied residential property is under discussion – the 2025 coalition agreement mentions an amount of up to 250,000 euros. As of 2026, however, nothing has yet been implemented; the current rates remain unchanged. Anyone planning a purchase should keep an eye on developments.
FAQ about ancillary purchase costs
How high are the total ancillary purchase costs?
Depending on the federal state and commission model, ancillary costs are usually between 9 and 12 percent of the purchase price. For 400,000 euros, this amounts to around 36,000 to 48,000 euros payable in addition to the purchase price.
Is it legal to deduct inventory from the purchase price?
Yes. Movable inventory is not subject to real estate transfer tax. The prerequisite is that it actually exists, is valued using realistic current values, and is listed separately in the purchase contract.
How much inventory does the tax office accept without proof?
As a rule of thumb, a share of up to around 15 percent of the purchase price applies. Beyond that, the tax office generally requires documentation supporting the stated values.
Can I deduct the notary and Negotiate land registry fees?
No. These fees are set uniformly nationwide in the GNotKG and are identical for every notary. You can only save through avoidable additional services.
Can the maintenance reserve be deducted from the real estate transfer tax?
No, not since the Federal Fiscal Court’s ruling in 2020. The proportional reserve does not reduce the assessment basis for real estate transfer tax.
Advantages and disadvantages for buyers
The legal saving models are worthwhile – but they are not entirely without effort or risk:
- Advantage – genuine savings: Deducting inventory and sharing or eliminating the commission reduces ancillary costs by several thousand euros.
- Advantage – more pricing flexibility: Those who save on ancillary costs can put the budget toward the purchase price – making your offer more attractive to sellers.
- Advantage – legal and transparent: All the methods mentioned remain within the legal framework, provided the figures are accurate.
- Disadvantage – obligation to provide evidence: The tax office may reject inflated inventory values; in extreme cases, tax fraud proceedings may be initiated.
- Disadvantage – financing gap: Inventory is generally not included in financing and must be paid for from equity.
- Disadvantage – need for advice: Particularly with the developer model, expert advice is needed so that the tax office recognizes the separate disclosure.
Conclusion: Save legally and exercise sound judgment
Purchase ancillary costs cannot be made to disappear, but they can be noticeably reduced. The most effective lever is separately itemized, realistically valued inventory, which reduces real estate transfer tax. Added to this are a shared or entirely eliminated estate agent commission and streamlined notarization. The key point remains: Be honest and able to substantiate everything – then you will save legally and avoid trouble with the tax office. And because lower ancillary costs give you more room in the purchase price, the seller ultimately benefits as well.