The cash a purchase costs on top of the price. grunderwerbsteuer-baugemeinschaft covers the largest line; this note covers the other two and the one rule about them that is most often got wrong for the groups in this wiki.
Machine-readable per-Land figures ship with the app (apps/convex/lib/nebenkosten.ts, surfaced by the affordability MCP tool) and are drift-tested against the transfer-tax table in grunderwerbsteuer-baugemeinschaft. Use those for arithmetic; this page is the reasoning.
Notar und Grundbuch — statutory, and degressive
Both are fixed by GNotKG against Tabelle B (Anlage 2), keyed on the Geschäftswert. The usual package is a 2.0 Gebühr for the Kaufvertrag, 0.5 for the Auflassung and the Grundbuch entries, plus roughly 1.0 where a Grundschuld is registered — which it is whenever a bank is involved.
Because the table is degressive, there is no single correct percentage: the same package is nearer 2.0 % of a €150,000 purchase and nearer 1.5 % of a €600,000 one. Quote it as a band, or have the notary compute it against the actual Geschäftswert. 19 % USt applies to the notary’s share.
Neither fee is negotiable and neither can be shopped for: the schedule is statutory.
Makler — and the cap that probably does not protect you
Since 2020-12-23, §§ 656c/656d BGB impose a Teilungsgebot: where a broker acts for both sides, or is paid only by the buyer, the buyer can be charged at most half. Total commissions of 5.95–7.14 % incl. USt are normal, so a protected buyer’s share is about 2.98–3.57 %.
But § 656a BGB scopes that protection to Einfamilienhäuser and Eigentumswohnungen bought by a Verbraucher. A group buying a Mehrfamilienhaus is outside it. So is any purchase in the name of an eG, GmbH or GbR rather than by natural persons acting privately. In those cases the full 5.95–7.14 % can lawfully fall on the buyer — roughly double what a private buyer of a flat pays, on a larger price.
This is the common case for almost every project in this wiki, and an agent quoting “3.57 %, capped by law” on a Mehrfamilienhaus is quoting a rule that does not apply. The statute caps the split, never the size: the percentage is regional convention and is negotiable. Negotiate it.
What this means for the capital plan
Nebenkosten are not financeable as a rule — a bank lends against value, and tax and fees buy no value — so equity must cover them in full before the lender’s deposit requirement. The exception is kfw-124, whose eligible cost is the Kaufpreis einschließlich Kaufpreisnebenkosten. kfw-300 and kfw-308 are not: their eligible cost excludes land and Nebenkosten.
Related
- grunderwerbsteuer-baugemeinschaft — the per-Land rates and the einheitlicher Erwerbsgegenstand trap
- kfw-124 — the one federal loan that finances the Nebenkosten
- zwangsversteigerung — where the notary and Makler lines disappear but the tax does not
- bausachverstaendiger-kaufpruefung — the cost most often left out of the plan entirely
- gbr-baugemeinschaft, eg-cooperative — buying as an entity removes the commission cap