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Real estate transfer tax

  • Steuern und Abgaben
  • Bauen und Wohnen
  • Bauen und Immobilien

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Acquisitions that relate to the change of ownership of domestic real estate are subject to real estate transfer tax.
The tax rate in Bremen for acquisitions is 5% of the value of the consideration (e.g. purchase price).

Competent Department

Basic information

For example, the following forms of acquisition are subject to real estate transfer tax:

  • the purchase of land
  • the land swap
  • the transfer of real estate within the framework of articles of association (for example, the contribution of real estate to a limited liability company)
  • the transfer of at least 95% of the shares in partnerships with real estate
  • the expropriation of land
  • the highest bid in a forced sale

Exempt from the real estate transfer tax are, for example

  • the acquisition of a low-value property (exemption limit 2,500 Euro)
  • the purchase of land by persons related to the seller in a straight line (including stepchildren and their spouses)
  • the acquisition of a property belonging to the estate by co-heirs for the purpose of dividing the estate
  • the acquisition of land by the vendor's spouse. The same applies to registered civil partnerships.

Requirements

The real estate transfer tax in Bremen for acquisition transactions is 5 percent of the value of the consideration (e.g. purchase price).The consideration includes in particular any payment which the purchaser makes to the vendor or another person for the acquisition of the property as well as, for example, payments which are made to the vendor by third parties in return for the transfer of the property to the purchaser. In some special cases, e.g. if no consideration is available (in the case of conversions, contributions or acquisitions on the basis of partnership agreements), the tax is calculated from the property value within the meaning of the Valuation Act.