Real Property Transfer Tax
Transfers of real property are taxable. The vendee and the vendor are common debtors of the tax. In general the vendee has to pay the tax. The tax rate is defined by the individual States. In general the tax rate is 3.5%. Berlin and Hamburg use a tax rate of 4.5%. In NRW this tax is 5% as of Nov. 2011.
Read more about this topic: Taxation In Germany
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