Sources and method – Owners & Builders

All information comes from statutes and official websites. Uncertain points are named openly below. State law was checked only for Bavaria, North Rhine-Westphalia and Berlin; 13 other states were not.

List of sources

1. Bundesministerium der Justiz (Federal Ministry of Justice), Gesetze im Internet: BGB §§ 311b, 355, 356b, 356e, 489, 495, 500, 502, 551, 556d, 573, 577a, 634a, 640, 650g, 650i, 650j, 650k, 650l, 650m, 650u, 656a, 656b, 656c, 656d, 906, 910, 2325; BeurkG § 17; GrEStG §§ 3, 11; GrStG § 28; AO §§ 122, 351, 355; GG Art. 105 Abs. 2a; WEG §§ 19, 20, 24, 25, 26, 28, 45; ZVG §§ 44, 68, 74a, 85a; MaBV § 3 (gewo_34cdv); ErbStG §§ 13, 14, 16, 30. Retrieved 20 September 2026.
2. State law of Bavaria, North Rhine-Westphalia, Berlin: BayGrStG; BayBO; AGBGB Art. 43 to 54; BauO NRW 2018; NachbG NRW; JustG NRW; BauO Bln; NachbG Bln; Berliner Grundsteuergesetz; SolarG Bln. Retrieved 20 September 2026.
3. Deutscher Bundestag, Textarchiv: resolution on the Heizungsgesetz amendment of 10 July 2026; motion on natural hazard insurance (16 April 2026, removed from the agenda). Retrieved 20 September 2026.
4. Bundesregierung (Federal Government), page on the Gebäudemodernisierungsgesetz; gmodg.bund.de, chronology (resolution 10 July 2026, promulgation 28 July 2026, BGBl. 2026 Nr. 226). Retrieved 20 September 2026.
5. finanz-tools.de, table of real estate transfer tax by state (secondary source). Retrieved 20 September 2026.
6. ADAC, page on KfW heating funding from 21 July 2026 (secondary source; KfW leaflet 458 not evaluated directly). Retrieved 20 September 2026.
7. Bundesfinanzministerium (Federal Ministry of Finance), questions and answers on the new property tax. Retrieved 20 September 2026.
8. Bauherren-Schutzbund e. V., bsb-ev.de; Bundesnotarkammer (Federal Chamber of Notaries), bnotk.de (in each case self-description). Retrieved 20 September 2026.

Uncertain and open points

• Real estate transfer tax rates of the other 13 states: from a secondary source (finanz-tools.de, table by state, as of 2026); the state laws were not checked individually (Bavaria, Berlin, NRW checked). The basis is Art. 105 Abs. 2a Satz 2 GG.
• Notary and land registry costs (about 1.0 to 1.5 percent notary, about 0.5 percent land registry, since the GNotKG increase of 1 June 2025): secondary sources only, GNotKG not evaluated by us.
• Gebäudemodernisierungsgesetz: details of the funding (BEG from 21 July 2026) from secondary sources.
• State law: 13 other states not checked; Berlin provisions on the Hammerschlagsrecht (right to use a neighbour's land for construction work), construction supervision, the 10 m³ limit and rent ordinances not checked in full text. Preservation and social conservation area statutes (Erhaltungs- und Milieuschutzsatzungen) not checked.
• Tax treatment of letting (income tax) and inheritance tax valuation of property: basics only, not examined in depth.
• Haus & Grund Deutschland: website could not be accessed; the association is therefore only mentioned by name.

What this platform does – and what it does not

The Wegweiser explains the rights of owners and builders in plain language and gives legal bases, deadlines and figures from the sources named. It does not replace legal advice, tax advice or financing advice, and it does not review your individual case. It does not name local advice centres, addresses or phone numbers, except for offices documented nationwide. No personal data is stored. Strict deadlines apply to purchases, building contracts and resolutions: get advice early.