Fee exemption

As part of the amendment to the Court Fees Act (Gerichtsgebührengesetz, GGG), fees for the registration of ownership and mortgage rights in connection with the purchase of private homes are waived for a tax base of up to EUR 500,000.00 each. This results in a maximum fee savings of EUR 11,500.00 (2.30% of EUR 500,000.00, consisting of 1.10% registration fee and 1.20% mortgage registration fee).

This fee exemption applies if the application for registration in the land register is received by the land registry court no earlier than July 1, 2024 and no later than June 30, 2026.

Another prerequisite for claiming the fee exemption is the existence of an urgent housing need at the residence in question.

The fee exemption will be retrospectively revoked if, within five years of submitting proof for the exemption, ownership of the property is relinquished or the urgent housing need ceases to exist.