Wegweiser Owners & Builders · Buying, building, owning Deutsch

🏡 Overview: owners and builders

If you buy, build or own a property, you have many duties and rights. This page shows what applies nationwide and what your state regulates.

property ownership state law federal law builder owner

In brief

Property is expensive, and contracts about it are hard to undo. That is why it pays to know the most important rules beforehand.

Federal law applies everywhere: for example the purchase contract at the notary, building contract law in the BGB (Civil Code), the Wohnungseigentumsgesetz (Condominium Act), the Zwangsversteigerungsgesetz (Forced Auction Act).

State law differs from state to state: for example the rate of real estate transfer tax (Grunderwerbsteuer), the building code and the building permit, neighbour law and in part the calculation of property tax (Grundsteuer).

These pages are information. They do not replace advice in your individual case.

Step by step

  1. Clarify your planBuying, building, letting or inheriting? Look for the matching page in this Wegweiser.
  2. Check state lawAsk your municipality or the tax office (Finanzamt) what applies in your state.
  3. Get advice before signingHave purchase and building contracts reviewed beforehand, for example by the notary or a building adviser.
  4. Note the deadlinesWithdrawal, challenging resolutions and tax notifications have fixed deadlines.

Deadlines

3.5% to 6.5%
Range of real estate transfer tax depending on the state§ 11 GrEStG (3.5%); states set their own rates
Watch out – common mistakes
  • Purchase contracts for land are invalid without a notary.
  • State law can change; check the current position locally.
  • Announced laws are not yet valid law.
  • Do not sign contracts under time pressure.
In depth · legal basis, figures and practice – for advisers and professionals

Structure of the law

Purchase of land: § 311b Abs. 1 BGB (notarial recording). Building contract law: §§ 650a ff. BGB, consumer building contract §§ 650i ff., developer contract § 650u BGB. Condominium ownership: Wohnungseigentumsgesetz (WEG). Forced auction: ZVG. Taxes: GrEStG, GrStG, ErbStG. Energy: Gebäudeenergiegesetz (Building Energy Act) as amended by the Gebäudemodernisierungsgesetz.

State law

Under § 11 GrEStG the tax rate is 3.5 percent; the states set their own rates (Bavaria 3.5, Berlin 6.0, NRW 6.5 percent; see the page on real estate transfer tax). Building code, permit procedures, setback areas and neighbour law are matters for the states. For property tax, five states apply their own models (Baden-Württemberg, Bavaria, Hamburg, Hesse, Lower Saxony).

Limits of these pages

State law was checked only for Bavaria, North Rhine-Westphalia and Berlin, not the other states.

Who is responsible
  • Notary
  • Finanzamt (tax office)
  • Municipality and building supervision authority (depends on the state)
  • Amtsgericht (local court; land register, forced auction)
Further reading
Purchase contract, notary and land registerPurchase incidental costs and real estate transfer taxAdvice and contact points

Quick questions

Worum geht es bei „Overview: owners and builders“?
If you buy, build or own a property, you have many duties and rights. This page shows what applies nationwide and what your state regulates.
Which deadlines and figures matter?
3.5% to 6.5%: Range of real estate transfer tax depending on the state (§ 11 GrEStG (3.5%); states set their own rates)
What should I do first?
  • Clarify your plan: Buying, building, letting or inheriting? Look for the matching page in this Wegweiser.
  • Check state law: Ask your municipality or the tax office (Finanzamt) what applies in your state.
  • Get advice before signing: Have purchase and building contracts reviewed beforehand, for example by the notary or a building adviser.
What do I need to watch out for?
  • Purchase contracts for land are invalid without a notary.
  • State law can change; check the current position locally.
  • Announced laws are not yet valid law.
Evidence
  • Bundesministerium der Justiz, Gesetze im Internet, BGB § 311b and GrEStG § 11, retrieved 20 September 2026
  • Bundesfinanzministerium, FAQ on the new property tax (states with own models), retrieved 20 September 2026
  • Real estate transfer tax range 3.5 to 6.5 percent: secondary source (finanz-tools.de, table by state, as of 2026), retrieved 20 September 2026
As of

September 2026 · Sources and method

A question about your situation that this page does not answer? Write to us or use the contact form – we will tell you which office is responsible and what to bring. Free of charge, without individual legal advice.