Transferring a House in 2026: Instructions, Costs, Pflichtteil, Care

What does "Haus ueberschreiben" mean legally?

In legal terms "Ueberschreibung (lifetime transfer of real estate)" is not its own legal concept. What most clients mean is a Schenkung of the real estate during the donor's lifetime — usually from parents to one child or several children. The process runs through four steps:

1. Notarised Schenkung contract (§ 311b BGB — for real estate notarial form is mandatory)
2. Auflassung as the in rem agreement on the transfer of ownership (§ 925 BGB)
3. Entry in the land register at the competent local court (§ 873 BGB)
4. Notification to the tax office within 3 months (§ 30 ErbStG)

Only with the entry in the land register does the child become the new owner. Until then the donor remains the legal owner — relevant for dispositions, banking transactions and insolvency protection.

Which taxes are payable?

Schenkungsteuer is based on the market value of the real estate and the allowances of the donee (§ 16 ErbStG):

So for a married couple with one child, EUR 800,000 can be transferred tax-free every 10 years (2 × EUR 400,000). For two children that is EUR 1.6 million. Across several 10-year tranches even very large real-estate portfolios can be moved tax-free.

What many people overlook: even if the Schenkung falls under the allowance, the notification to the tax office under § 30 ErbStG is mandatory. Failure to notify is criminally relevant under tax law.

Step by step: transferring the house in 7 stages

I typically work through these stages in advice, in this order:

1. Stocktake. Who is the owner (sole or co-ownership)? What is the market value? Which encumbrances (mortgage, land charge, rights of use)?
2. Clarify the family situation. Who is to receive? Who would have a statutory entitlement (Pflichtteil creditors)? Are there siblings who need to be included or paid off?
3. Choose the strategy. Schenkung with or without Niessbrauch? With or without a Wohnrecht? With a reclaim clause? With a care reservation?
4. Run the tax numbers. Which allowance is used? How high is the reduced value with a Niessbrauch? Is splitting across several 10-year tranches worthwhile?
5. Check the Pflichtteil. Which Pflichtteil claims exist? How does Pflichtteilsergaenzung under § 2325 BGB work? Which Schenkungen are within the 10-year clawback period?
6. Notarial recording. Schenkung contract with all protective clauses (reclaim on predeceasing, insolvency, lapse of the basis of the contract, remarriage).
7. Execution and notification. Apply for the land register change, notify the tax office within 3 months, inform insurers and property managers.

Anyone who cleanly works through all seven stages has a Schenkung that holds — and avoids the typical knock-on disputes with Pflichtteil creditors and the social welfare authority.

Four critical traps — and how to avoid them

Trap 1: Pflichtteilsergaenzung (§ 2325 BGB)

Schenkungen made in the last 10 years before death are credited towards the Pflichtteil of disinherited children. For each completed year after the Schenkung the creditable amount melts away by 10 percent. After 10 years the Schenkung is Pflichtteil-safe.

BUT: with a Niessbrauch Schenkung the 10-year clawback period regularly does NOT start to run under settled BGH case law (the so-called Genussverzicht doctrine). Through the Niessbrauch the donor retains substantial dominion over the assets — economically there is no real surrender of enjoyment that would trigger the period. Caution against confusion: BFH II R 8/16 of 06.05.2020 deals with the § 25 ErbStG value approach (gift tax), not the civil Pflichtteil period.

Practitioner's advice: anyone who wants Pflichtteil safety should gift without a Niessbrauch, or with a time-limited Wohnrecht instead of a Niessbrauch.

Trap 2: Sozialhilferegress (§ 528 BGB / § 93 SGB XII)

If the donor becomes a care case within 10 years of the Schenkung and cannot meet the care costs out of own assets, the social welfare authority can either claw back the Schenkung to the amount of the deductible (§ 528 BGB) or shift the Pflichtteil claim to itself (§ 93 SGB XII).

More on this in the spoke: transferring a house, the 10-year clawback period and care.

Trap 3: Schenkungsteuer through missing notification

Anyone who does not notify the tax office within 3 months (§ 30 ErbStG) risks a tax-criminal investigation. A voluntary disclosure under § 371 AO is possible but only before discovery by the tax office.

Trap 4: paying off siblings as a hidden Schenkung

If one child gets the house and has to pay off the siblings, the payout itself is not a Schenkung. BUT: if the donor releases or reduces the payout obligation, a fresh Schenkung to the gifted child arises in the amount of the released sum.

More on this in the spoke: transferring a house and paying off siblings.

Lifelong Wohnrecht or Niessbrauch?

Both secure the donor some form of use — but to different extents:

In practice I use Niessbrauch almost always where the donor still needs economic control (for example because the house is let) and where the tax benefit through the value reduction clearly outweighs the disadvantage. A lifelong Wohnrecht is the simpler variant for owner-occupied homes.

More on this in the spoke: transferring a house with a lifelong Wohnrecht.

Comparative calculation: with and without strategy

Starting point: married couple, both aged 65, house with market value EUR 800,000, one child.

The Schenkung itself is usually tax-free — the risks lie in the Pflichtteil, in care and in poor drafting. Clean preparation 10 to 15 years before the planned date of death is worth its weight in gold.

Frequently asked questions

What does it cost to transfer a house?

Three cost blocks: notary fees under GNotKG (scaled by market value, around EUR 1,500 to 2,000 at EUR 400,000), land-register fees (around 0.5 percent of the value) and, where applicable, Schenkungsteuer if the allowances are exceeded. For a family Schenkung within the allowance the total costs are typically between EUR 2,500 and 4,000.

How high is the Schenkungsteuer allowance from parents to children?

EUR 400,000 per parent every 10 years (§ 16 para. 1 no. 2 ErbStG). For a married couple with one child that is EUR 800,000 tax-free every 10 years. Across several tranches even large estates can be transferred tax-free.

Do I have to notify the tax office of the Schenkung?

Yes, within 3 months of execution (§ 30 ErbStG). The duty applies to both donor and donee. Even if the Schenkung is within the allowance, notification is formally required at non-trivial values.

Can I get the house back if the child behaves wrongly?

Only if the Schenkung contract contains a corresponding reclaim clause. Without such a clause, a reclaim is only possible in narrow exceptions — gross ingratitude (§ 530 BGB), impoverishment of the donor (§ 528 BGB) or lapse of the contractual basis. In practice we always build in rights of reclaim for: predeceasing of the child, insolvency of the child, lapse due to divorce, serious misconduct.

What happens if I transfer the house before the care scenario?

If within 10 years of the Schenkung you become a care case and cannot meet the care costs out of your own assets, the social welfare authority can claw back the Schenkung (§ 528 BGB, § 93 SGB XII). § 529 para. 1 BGB is a cut-off date, NOT a percentage tapering: until shortly before the 10-year anniversary the Schenkung remains clawable in full (capped by the value of the Schenkung and the actual care-cost shortfall), and on the 10-year anniversary the claim lapses completely. A yearly 10 percent tapering only exists for Pflichtteilsergaenzung under § 2325 para. 3 BGB. Note: a Niessbrauch does NOT toll the § 529 period (BGH X ZR 140/10), only the Pflichtteil period.

What is the difference between a Wohnrecht and a Niessbrauch?

Wohnrecht: only personal residential use. Niessbrauch: living in plus letting plus harvesting the yields. The Niessbrauch is more powerful but regularly has the consequence that under Pflichtteil law the 10-year clawback period under § 2325 BGB does not start to run — the donor retains too much economically.

How does a Schenkung affect the Pflichtteil?

Schenkungen made in the last 10 years before death are credited towards the Pflichtteil of disinherited children on a sliding scale (§ 2325 BGB). For each completed year after the Schenkung the creditable amount melts away by 10 percent. With a reservation of Niessbrauch the period regularly does not start to run.

Is it worth transferring the house to only one child?

From a tax perspective often yes (the allowance is used in full). From a family perspective risky: the other children still have Pflichtteil claims that can even be supplemented by the Schenkung. In practice we use a Pflichtteilsverzicht (notarial, against a settlement payment, § 2346 BGB) or equal treatment through other assets.

More on this in the spoke: transferring the house to one child and the Pflichtteil.

More detailed answers

• Transferring a house and paying off siblings: calculator and strategies
• Transferring a house with a lifelong Wohnrecht: costs and taxes
• Costs of transferring a house in 2026: notary, land register, tax
• Transferring a house, the 10-year clawback period and care: avoiding the Sozialhilferegress
• Transferring the house to one child and the Pflichtteil
• Topic hub Schenkung — cluster on the Schenkung in general

Lead magnet: structuring the house transfer

• Erbschaftsteuer calculator — Quick calculation of the tax burden on your heirs.
• Pflichtteil protection — Strategies for legal reduction of the Pflichtteil.
• Succession checklist — Structured lead-time plan for transferring the house.
• Book a first meeting — Individual Schenkung strategy for your property.

Authority sources

• § 311b BGB (Notarisation for real estate)
• § 873 BGB (Land-register entry)
• § 925 BGB (Auflassung)
• § 1093 BGB (Wohnrecht)
• § 1030 BGB (Niessbrauch)
• § 16 ErbStG (Schenkungsteuer allowances)
• § 30 ErbStG (Notification duty)
• § 2325 BGB (Pflichtteilsergaenzung)
• § 528 BGB (Clawback on impoverishment)
• § 93 SGB XII (Transfer of claims)
• § 530 BGB (Revocation for gross ingratitude)
• § 2346 BGB (Pflichtteilsverzicht)
• BGH case law on the Genussverzicht doctrine for Vorbehaltsniessbrauch (suspension of the ten-year period § 2325 para. 3 BGB) — BFH II R 8/16 of 06.05.2020 by contrast tax law (§ 25 ErbStG value approach)