House Transfer Cost Calculator
Transfer the house.
Know the cost first.
ost people have the gift tax on their radar. What surprises them are the notary fees. A house transfer costs four things: notary, land registry, often Schenkungsteuer and - once siblings come into play - Grunderwerbsteuer. Enter the value and I will break down every item with the governing paragraph.
This is what transferring a 500,000 EUR house to a child costs - notary, land registry and gift tax combined.
GNotKG · §§ 16, 19 ErbStG
Honestly: The biggest chunk here is the gift tax. And that is exactly the one that can often be pushed down - through the ten-year period, through a Nießbrauch, through the right order. The calculator shows you the status quo. What can be optimised, we see together.
Details of the transfer
What the transfer costs
Enter the property value to break down notary, land registry, Grunderwerbsteuer and gift tax.
As of 2026, non-binding guide value: Notary and land-registry costs are based on GNotKG table B (annex 2 to § 34) and reflect the recording fee (2.0) and the registration fee (1.0). Depending on the contract, enforcement and supervision fees, disbursements and VAT are added - the actual notary invoice is therefore somewhat higher. Real-estate transfer tax is calculated at the Hesse rate of 6.0 %; other federal states range from 3.5 % to 6.5 %. The gift tax uses the flat-band scale of § 19 ErbStG without hardship adjustment and without a Nießbrauch discount. For the exact fee, GNotKG table B and the specific transaction value govern. This calculation does not replace advice.
Example
One house, four items
A 500,000 EUR house to a child, Freibetrag 400,000 EUR (§ 16 ErbStG), Steuerklasse I. This is how the cost of the transfer splits across the individual items.
| Item | Amount |
|---|---|
| Notary feeGNotKG KV 21100 · 2.0 fee (table B) | 1,870 EUR |
| Land-registry feeGNotKG KV 14110 · 1.0 fee (table B) | 935 EUR |
| Grunderwerbsteuer§ 3 no. 6 GrEStG · direct line exempt | 0 EUR |
| Schenkungsteuer§§ 16, 19 ErbStG · class I, 11 % | 11,000 EUR |
| Totalestimated total cost | 13,805 EUR |
Worked example, as of 2026. GNotKG table B (Anlage 2 zu § 34). Plus execution and supervision fees, disbursements and VAT. Figures rounded.
My tip from practice
Those who buy out siblings think of the payout itself - and overlook the Grunderwerbsteuer that can arise on it. In the direct line everything stays tax-free. But the moment a brother compensates his sister, that payment becomes consideration and can trigger transfer tax. With the right structure it can often be avoided. Settle it before the deed is signed - afterwards it is expensive.
Florian Enders, Steuerberater · § 3 GrEStG
Frequently asked
Understanding the transfer
What does it cost to transfer a house in Germany?
Three items almost always arise, a fourth often. First the notary fee for recording the transfer deed: under GNotKG table B (Anlage 2 zu § 34) a 2.0 fee on the property value. Second the land-registry fee for re-registering ownership: a 1.0 fee on the same value. Third the Schenkungsteuer (gift tax), if the value exceeds the personal Freibetrag (§ 16 ErbStG). Fourth - but only outside the direct line - Grunderwerbsteuer (real-estate transfer tax) where siblings are bought out. For a transfer of a 500,000 EUR property to a child that is roughly 1,870 EUR notary, 935 EUR land registry and 11,000 EUR gift tax.
Is real-estate transfer tax due when transferring to children?
As a rule no. A lifetime gift is exempt from Grunderwerbsteuer under § 3 no. 2 GrEStG. In addition the spouse (§ 3 no. 4 GrEStG) and relatives in the direct line - children, grandchildren, stepchildren - are personally exempt under § 3 no. 6 GrEStG. Even where the transfer is partly for consideration, for instance because an equalisation payment flows, it stays free of transfer tax in the direct line. It is different with siblings: they belong to the collateral line, the exemption does not reach them. If the receiving brother buys out his sister, that consideration triggers Grunderwerbsteuer - in Hesse 6.0 %.
How do I treat buying out siblings for tax purposes?
Where a house is transferred to one child and that child buys out its siblings with a Gleichstellungsgeld (equalisation payment), the transfer is partly for consideration - a gemischte Schenkung (mixed gift). Only the gratuitous part is subject to Schenkungsteuer: the equalisation payment is deducted from the property value, the remainder is set against the Freibetrag (§ 16 ErbStG). The part for consideration, that is the equalisation payment itself, can trigger Grunderwerbsteuer for the paying child as soon as it does not stand in the direct line to the donor. The calculator separates both parts automatically.
Does a Nießbrauch reduce the cost of the transfer?
The tax part yes, the fees hardly. If you reserve a right of residence or use, its capital value is deducted from the property value under § 14 BewG - the base for the Schenkungsteuer can fall considerably. On the notary and land-registry fees the Nießbrauch has little effect, because those follow the value of the object transferred. This calculator does not quantify the Nießbrauch reduction; the Nießbrauch calculator does. Important: for the gift tax the ten-year period of § 14 ErbStG runs despite the Nießbrauch, unlike the rule for Pflichtteilsergänzung.
Are the notary fees negotiable?
No. Notary fees are fixed by statute in the GNotKG and identical for every notary; a notary may neither grant discounts nor charge surcharges. What governs is solely the Geschäftswert (transaction value) - with a house transfer, the property value. Nothing can be negotiated, but the value can be shaped: where a Nießbrauch or a reversion clause is agreed, that can change the value to be applied. The figures shown here are non-binding reference values from table B; execution and supervision fees, disbursements and VAT come on top, so the actual invoice is somewhat higher.
Read on
More on the transfer
Once the cost is in front of you, these are the two paths I would point you to next.
Transferring a house, buying out siblings
The detailed background to this calculator: how the Gleichstellungsgeld works, when Grunderwerbsteuer arises and how the gemischte Schenkung splits cleanly.
Read the guideNießbrauch calculator
Reserving a right of residence or use? The capital value of the Nießbrauch reduces the gift tax - here you work out the exact reduction.
Open the calculatorNow you know the cost.
Let us optimise it.
A calculator shows you the status quo. Whether the transfer is worth it and how Schenkungsteuer, Nießbrauch and buying out siblings best combine depends on details no tool knows. That is exactly what we settle in the initial conversation. Bring your figures and within an hour it becomes concrete what works for you.