Every real estate sale involves additional costs beyond the purchase price – from real estate transfer tax and notary fees to the deletion of the existing land charge. Who bears which item is partly regulated by law and partly a matter of negotiation. We assign each individual cost item to the buyer or seller so that you know exactly what to expect before the notary appointment.
What Are Purchase Ancillary Costs – and Who Pays Them?
Purchase ancillary costs are all costs incurred in addition to the pure purchase price in order to transfer a property with legal certainty. Depending on the federal state and the involvement of an estate agent, they total around 5.5 to 12.5 percent of the purchase price. The largest share is borne by the buyer – but the seller also bears a number of their own items.
The allocation follows two principles: Some costs are assigned to one party by law, for example under Section 448 of the German Civil Code (BGB). Others simply arise from practice or from what the buyer and seller agree in the purchase contract. Important: The purchase contract may stipulate a different allocation – the following assignments therefore describe the usual standard case.
These Costs Are Usually Borne by the Buyer
The buyer shoulders by far the largest share of the ancillary costs. This is not coincidental, but results in part directly from the law.
Real Estate Transfer Tax
Real estate transfer tax is the largest individual item. According to Section 11 of the Real Estate Transfer Tax Act (GrEStG), the nationwide base rate is 3.5 percent of the purchase price. Since the federalism reform of 2006, the federal states have been allowed to set their own rates, meaning that in 2026 the range is from 3.5 percent to 6.5 percent:
- 3.5%: Bavaria
- 5.0%: Baden-Württemberg, Lower Saxony, Rhineland-Palatinate, Saxony-Anhalt, Thuringia
- 5.5%: Bremen (since July 1, 2025), Hamburg, Saxony
- 6.0%: Berlin, Hesse, Mecklenburg-Western Pomerania
- 6.5%: Brandenburg, North Rhine-Westphalia, Saarland, Schleswig-Holstein
Legally, both contracting parties are jointly liable for the tax, but in practice the buyer almost invariably pays the real estate transfer tax. For a purchase price of 400,000 euros, this amounts to 26,000 euros in North Rhine-Westphalia, compared with only 14,000 euros in Bavaria.
Notary Fees for the Purchase Contract
A real estate sale is impossible without notarization The notarization is not effective. Under Section 448 (2) BGB, the buyer bears the notary costs incurred for the purchase agreement and the conveyance. The law expressly states: “The buyer of a property bears the costs of notarizing the purchase agreement and the conveyance, registering the property in the land register, and the declarations required for the registration.”
For the notary and land register together, buyers should expect around 1.5 to 2.0 percent of the purchase price in 2026. The fees are regulated uniformly nationwide in the Court and Notary Costs Act and increased by approximately 6 to 9 percent on June 1, 2025, through the Act Amending Costs Law.
Land register costs
The costs of the land registry office are also the buyer’s responsibility: for the priority notice of conveyance, the subsequent transfer of ownership, and the registration of a new land charge if the purchase is financed. These items are already included in the aforementioned 1.5 to 2.0 percent.
These costs are usually borne by the seller
The seller does not come away empty-handed – particularly if the property is still encumbered by a loan, significant amounts can arise.
Deletion of the land charge
If a land charge in favor of the financing bank is still registered in the land register, it must be deleted before or at the time of the sale. The seller bears these costs because they ensure that the land register is free of encumbrances. The bank issues the authorization for deletion free of charge; the notarial certification and registration with the land registry office together cost around 0.2 percent of the registered land charge amount. For a land charge of 300,000 euros, this amounts to approximately 600 euros.
Early repayment penalty
If an ongoing property loan is repaid before the end of the fixed-interest period, the bank generally charges an early repayment penalty. The basis is Section 490 (2) BGB: The borrower must compensate the lender for “the damage incurred by the lender as a result of the early termination.” This primarily compensates for lost interest. The amount depends on the remaining term and the interest-rate level and can amount to several thousand euros.
Good to know: If the loan has been fully disbursed for more than ten years, there is a statutory special right of termination – in that case, the bank may not demand an early repayment penalty.
Energy performance certificate
The energy performance certificate is mandatory when selling. Under the German Building Energy Act (GEG), the seller must present the certificate at the latest during the viewing and hand it over to the buyer after the purchase. Obtaining it is the seller’s responsibility and costs between around €50 and several hundred euros, depending on the type of certificate – consumption-based or demand-based.
Preparation costs
On the seller’s side, there are often voluntary expenses that accelerate the sale: a valuation report, professional photographs, home staging or paid listings. These costs are borne solely by the seller.
Shared costs: the estate agent’s commission
If an estate agent is engaged, the buyer and seller generally share the commission equally when selling an apartment or single-family house to a private buyer. § 656c BGB stipulates that both parties must undertake to pay “the same amount” if the agent acts for both sides; deviating agreements are invalid. The total commission is usually between 5 and 7 percent of the purchase price including VAT – half of this is payable by each party. When selling commission-free through a metasearch engine such as TraumImmo, this item is eliminated entirely.
Overview: Who pays what?
For quick reference, the usual allocation of the most important items:
- Buyer: real estate transfer tax, notary fees for the purchase agreement, land registry costs (priority notice, transfer of ownership, new land charge)
- Seller: cancellation of the old land charge, any early repayment penalty, energy certificate, preparation costs such as valuation reports and listings
- Shared: estate agent’s commission (for consumer purchases of apartments and single-family houses, half each)
FAQ on ancillary costs when selling real estate
Who pays the notary when purchasing real estate?
As a rule, the buyer. Section 448 (2) BGB expressly assigns to the buyer the costs of notarizing the purchase agreement, conveyance and land register entry. The notary is usually selected jointly.
Does the seller also pay notary fees?
Yes, but only for items they initiate themselves – above all, the notarized certification of the cancellation authorization for an existing land charge. The buyer bears the costs of the actual purchase agreement.
How high are the ancillary purchase costs in total?
Depending on the federal state and estate agent involvement, they range from around 5.5 to 12.5 percent of the of the purchase price. The lion’s share consists of real estate transfer tax (3.5 to 6.5 percent) as well as notary and land register costs (1.5 to 2.0 percent) – both are borne by the buyer.
Can the distribution of costs be changed in the purchase agreement?
Yes. The allocation described here is the usual standard case, not a rigid legal requirement. The buyer and seller can agree on different arrangements in the notarized purchase agreement – for example, that the seller assumes part of the ancillary costs. However, the rules on the broker’s commission under Section 656c of the German Civil Code (BGB) cannot be circumvented to the detriment of the consumer.
Who pays the real estate transfer tax, the buyer or the seller?
Legally, both parties are jointly liable for the tax. In practice, the buyer almost always assumes it, and this is also usually stated in the purchase agreement. Only if the buyer fails to pay can the tax office approach the seller.
Conclusion: Clarity before the notary appointment
Ancillary purchase costs are predictable when you know who bears which item. With the real estate transfer tax, notary and land register costs, the buyer shoulders the largest share; the seller takes care of the cancellation of the land charge, any possible early repayment penalty and the energy performance certificate, while both parties share the broker’s commission. Anyone who knows this allocation early on enters the negotiations prepared and avoids unpleasant surprises at the notary’s office. We examine the exact amount of each individual item in the further guides in this topic area.