Keywords: real estate, transfer tax,

The following table provides an overview of the current status of the real estate transfer tax rates in the individual federal states (May 15, 2014). To the extent that specific information and indications regarding a change of the real estate transfer tax rate exist in a state, this was noted accordingly. Changes since the last issue in spring 2014 are marked in bold.

Baden-Württemberg 5.0%
Bavaria 3.5%
Berlin 6.0%
Brandenburg 5.0%
Bremen 5.0%
Hamburg 4.5%
Hesse 5.0% (increase to 6.0% planned as from August 1, 2014)*
Mecklenburg-Western Pomerania 5.0%
Lower Saxony 5.0%
North Rhine-Westphalia 5.0%
Rhineland-Palatinate 5.0%
Saarland 5.5%
Saxony 3.5%
Saxony-Anhalt 5.0%
Schleswig-Holstein 6.5%
Thuringia 5.0%

* Pursuant to a draft law by the Hessian state government amending the budget act for the financial y ear 2013/2014 (19/387).

Originally published July 9, 2014

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