Germany Property & Housing Guides
5 guides on Grundsteuer, Grunderwerbsteuer, rental income, property investment, and imputed ren.
Germany Property Capital Gains Guide (Spekulationssteuer bei Immobilien)
Germany's Spekulationssteuer on property gains: no tax if you hold >10 years (Spekulationsfrist). Sales within 10 years are taxed at your marginal rate up to 45% + Soli + church tax. Owner-occupied property is always tax-free.
Germany Property Investment Guide (Immobilieninvestitionen)
Buying property in Germany: total purchase costs are 8%–12% including Notar (1.5%–2%), estate agent (3%–6% + VAT), Grunderwerbsteuer (3.5%–6.5%), and Grundbuch registration. No CGT if held >10 years (Spekulationsfrist). Self-use exemption applies.
Germany Property Tax Guide (Grundsteuer 2026)
Grundsteuer (property tax) in Germany uses the formula Grundsteuerwert × Steuermesszahl × Hebesatz. The Grundsteuerreform took full effect in 2025. Learn about the new calculation, state-specific models, Hebesätze (200%–900%), and Grunderwerbsteuer.
Germany Real Estate Transfer Tax Guide (Grunderwerbsteuer 2026)
Grunderwerbsteuer (real estate transfer tax) is 3.5%–6.5% of the purchase price depending on the Bundesland. The buyer pays. Exemptions apply for transfers between spouses, inheritance, and certain corporate restructurings.
Germany Rental Income Tax Guide (Einkünfte aus Vermietung und Verpachtung)
Rental income in Germany (Einkünfte aus Vermietung und Verpachtung) is taxed at your progressive rate up to 45%. Deduct 2% depreciation (AfA) on building costs, mortgage interest, repairs, and management fees. Losses may be disallowed if classified as Liebhaberei.