Real estate transfer tax: information and jurisdiction

You have acquired real estate in Hamburg - find out here what you need to consider now.

Detailed description

The acquisition of domestic real estate, such as a plot of land or a condominium, is subject to real estate transfer tax. This applies regardless of the form of acquisition. This can occur, for example, through a purchase agreement, a winning bid in a foreclosure auction, or indirectly through the acquisition of 90% of the shares in a company that owns real estate.



The relevant transactions must be reported to the competent tax office regularly by the certifying notary, and in certain cases also by the purchaser and the seller.


If this property is located in Hamburg, the tax rate is 5.5% of the consideration. The value of the consideration generally corresponds to the purchase price.


Only once the tax has been paid will the tax office issue a tax clearance certificate. Your notary needs this certificate for registration in the land register at the relevant court.

 

Information

Prerequisites

  • Acquisition of real estate
  • Location: Hamburg

Documents required

The notification of sale and the purchase agreement, which are usually submitted by the notary.

Please note

The taxation of the acquisition of all properties located in Hamburg is the responsibility of the real estate transfer tax office of the tax office for traffic taxes and real estate in Hamburg.


Questions about the child benefit for home construction are answered by the KfW Development Bank or on its website.

In certain cases, for example in the case of inheritance, the acquisition is exempt from taxation.

Deadlines

When acquiring real estate through a purchase agreement, your notary will notify the relevant tax office of the transaction in accordance with the statutory deadlines. Only in certain types of acquisition are the parties themselves, i.e., the buyer and seller, obligated to notify the tax office.

Procedure

  • Acquisition of real estate with a purchase agreement
  • The notary notifies the relevant tax office of the transaction, observing the statutory deadlines, and submits the purchase agreement.
  • The tax office then sets the taxes.
  • You will receive a tax assessment.
  • After the tax has been paid, a tax clearance certificate will be sent to your notary.
  • This certificate is required in order to initiate the registration in the land register at the court.

Processing time

The tax assessment process usually takes about six weeks, but in individual cases it can sometimes take considerably longer.

Fees

No

Legal remedies


  • Objection to the tax office

  • Lawsuit before the tax court

Legal basis

Section 19 of the Real Estate Transfer Tax Act


https://www.gesetze-im-internet.de/grestg_1983/__19.html

Links on hamburg.de

Find out your responsible facility

    •
Angaben zur Zuständigkeit
Bitte geben Sie hier die Objektadresse mit Straße und Hausnummer an

Haven't found the right one yet?

To Hamburg Service startpage

Keywords: Enforcement of real estate transfer tax - depending on the location Real estate transfer tax enforcement - depending on the location Tax office number 10 Enforcement - depending on the location Tax office number 10 real estate transfer tax Real estate transfer tax according to location Purchase contract real estate transfer tax according to location Enforcement agency real estate transfer tax according to location Clearance certificate - real estate transfer tax according to location (street)

Last updated: 16.08.2026