Transfer Fee
🏛️ Basic information
Transfer Fee is a charge paid when transferring property ownership at the District Land Office.
It is equivalent to a “property transfer tax” and is paid only once – when the new owner is registered.
This fee applies only in certain cases – not for every purchase.
It depends on whether the property was bought with VAT and its value.
1️⃣ When Transfer Fee is paid and when not
| Situation | Transfer Fee? | Note |
|---|---|---|
| Purchase of new property with 19 % VAT | ❌ No | VAT replaces the transfer fee |
| Purchase of new property with 5 % VAT (main residence) | ❌ No | Only VAT applies |
| Purchase of resale property (without VAT) | ✅ Yes, but with 50 % discount | Reduced rates apply from 2016 |
| Gift / inheritance / family transfer | ❌ No | Exempt from the fee |
| Transfer between companies | ✅ Yes | Applies to normal sales outside a group |
💡 For purchases with VAT (either 19 % or 5 %), the Transfer Fee is completely waived.
2️⃣ Transfer Fee rates
The Transfer Fee is calculated from the property value at the time of transfer (according to the Land Registry assessment).
The base rate is progressive – the higher the price, the higher the percentage.
| Property value (€) | Standard rate | Reduced rate (–50 %) |
|---|---|---|
| up to 85,000 € | 3 % | 1.5 % |
| 85,001 – 170,000 € | 5 % | 2.5 % |
| over 170,000 € | 8 % | 4 % |
👉 In practice, for purchases without VAT, only half of these rates are applied.
3️⃣ Example calculation
Buyer purchases a property for 300,000 € not subject to VAT (resale).
Calculation:
85,000 × 1.5 % = 1,275 €
85,000 × 2.5 % = 2,125 €
130,000 × 4 % = 5,200 €
➡️ Transfer Fee = 8,600 €
💡 If the property had VAT → Transfer Fee = 0 €
4️⃣ Who pays Transfer Fee
The buyer (not the seller).
It is paid on the day of the property transfer at the District Land Office.
Payment can be made by bank transfer or card.
Without this fee, the Land Registry will not issue a new Title Deed in the buyer’s name.
5️⃣ Value according to Land Registry
If the price stated in the contract is lower than the market value, the Land Registry may set its own assessment based on the Land Registry database.
In that case, the Transfer Fee is calculated from the higher value (so-called assessed value).
The buyer can appeal – submit a request for reassessment within 60 days.
6️⃣ Reductions and exemptions
The 50 % reduction has been permanent since 2016.
Exemptions: purchase with VAT, inheritance, gift, transfer between spouses, transfer between parents and children.
Reduction for joint purchases by spouses – each pays only according to their share.
7️⃣ Additional fees for the transfer
When registering ownership, additional fees may apply:
- Land Registry administrative fee: approx. 50 – 100 €
- Notary certifications (if needed): 20 – 50 €
- Legal services: included in lawyer’s fee (1–2 % of the price)
8️⃣ Transfer time
After paying the Transfer Fee, the Land Registry issues:
- transfer confirmation,
- then the new Title Deed (ownership certificate) in the buyer’s name.
Typical time: 1 – 3 months from submission, depending on the city and project.
