Real-estate transfer tax is a Land tax on the Gegenleistung (§ 9 GrEStG). Federal default 3.5 % (§ 11); the Länder set their own rate. Rates (Wikipedia table, edit 2026-05-23; primary = each Land’s Gesetz):
| 3.5 % | BY | | 5.0 % | BW, NI, RP, ST, TH (cut from 6.5 % on 2024-01-01) | | 5.5 % | HB (from 2025-07-01), HH, SN | | 6.0 % | BE, HE, MV | | 6.5 % | BB, NW, SL, SH |
- The trap — einheitlicher Erwerbsgegenstand: if land purchase and building contract are objectively linked (same seller side, plan fixed before signing, buyer bound to a builder), the tax base is land plus building cost (§ 9 GrEStG, BFH line of cases). A Bauträger deal always is; a Bauherrengemeinschaft that buys bare land and freely commissions its own architect and contractors is taxed on land only. Danger signs: Konzeptvergabe with a pre-set Generalübernehmer, an investor-led “Baugruppe”, or a seller who offers “Grundstück mit Bauverpflichtung bei Firma X”. On a €300k share of a €1 m build at 6.5 % that is €19,500 vs €45,500.
- Co-op shares: buying a Genossenschaftsanteil is not a land acquisition — no GrESt for the member (genossenschaft-shares, kfw-134). Only the eG pays when it buys the land.
- GbR → WEG/eG transitions: transfers between partners and their Gesamthand are relieved in proportion to the share (§§ 5, 6 GrEStG; 10-year holding period); MoPeG preserved this via § 24 GrEStG “bis 31.12.2026” (mopeg-egbr). A share deal in a GmbH/eG holding land is taxed at ≥ 90 % of shares (§ 1 Abs. 2a/2b/3).
- Erbbaurecht: counts as Grundstück (§ 2 Abs. 2); base = capitalised Erbbauzins, usually far below land value (erbbaurecht, stiftung-owner).
- Open question (not a fact): the 2017 gleich lautende Ländererlasse on einheitlicher Erwerbsgegenstand are behind a bot wall at BMF today; verify the current criteria list before relying on the land-only structure.
Related
- gbr-baugemeinschaft — Bauträger vs Bauherrengemeinschaft is decided here
- weg-baugruppe — each owner is a separate taxpayer on their share
- mopeg-egbr — Gesamthand relief sunset 2026-12-31
- eg-cooperative, genossenschaft-shares — share purchase is tax-free for the member
- erbbaurecht, stiftung-owner — reduced base on ground lease
- konzeptvergabe — check the Bauverpflichtung wording in the municipal contract
Programme map
Which money this form actually reaches. Terms live in the linked programme notes.
- Funding consequence: Grunderwerbsteuer is a Kaufnebenkosten item, not a building cost, so it normally sits outside the eligible cost base of the state loans — a cash need the group must cover from equity. The one line that gives it back is hessen-hessengeld (Zuschuss to first-time buyers). Getting the land-only base right is usually worth more than any single subsidy: on the €300k example above the saving (€26,000) exceeds a full kfw-300 interest advantage. Which federal loan can finance it (verified 2026-09-10 against the Merkblätter): kfw-124 yes — eligible cost is the “Kaufpreis einschließlich Kaufpreisnebenkosten”, so Grunderwerbsteuer, notary and Grundbuch fees are financeable. kfw-300 no — only “die gesamten Bauwerkskosten”; land cost is expressly excluded and Nebenkosten are not listed. kfw-308 no — the Kaufpreis including land, capped at the Kaufpreis, with Nebenkosten outside it. So in a weg-baugruppe the family lines cover the building or purchase price only, and the Nebenkosten go on kfw-124 or on equity.