Guide for owners

Selling property in Berlin: process, costs and taxes

The route from valuation to the notary appointment. What you pay, what the buyer pays, and when the tax office takes a share.

Guide for owners6 min read

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The process in five steps

Every orderly sale follows the same pattern. If you know the order, you avoid the two most common mistakes. One is an asking price that is too high at the start. A flat that sits online for months at too high a price eventually comes to be seen as a stale listing, and then you end up getting less than at the right price. The other is missing documents that push back the notary appointment.

01

Valuation and asking price

It starts with an honest valuation based on location, condition, fittings and actual sales in the neighbourhood. The right price sells faster and often achieves more in the end than a price based on wishful thinking that you have to lower later.

02

Documents and preparation

The land register extract, cadastral map (Flurkarte), living space calculation, floor plans and energy performance certificate are ready before the listing goes online. For an owner-occupied flat, the declaration of division (Teilungserklärung) and the minutes of the owners' meetings are added. Then come good photos and the brochure.

03

Marketing

The property goes onto the right portals and, where it makes sense, directly to buyers who are already searching with us. If you wish, this can happen without any public listing, so the neighbours learn nothing about it.

04

Viewing and negotiation

Viewings are for those who can prove their funds. Then comes the negotiation. The bank's confirmation that the buyer will get the loan prevents failed notary appointments.

05

Notary and handover

The purchase contract is signed at the notary. The land registry then enters a priority notice of conveyance (Auflassungsvormerkung), a kind of placeholder that secures the property for the buyer. Only then does the money flow, followed by the keys. The sale is complete when the buyer is entered in the land register (Grundbuch).

What costs arise when selling?

As a seller in Berlin, you usually pay for the energy performance certificate, the preparation with photos, brochure and obtaining the documents, plus your half of the agent's commission. The buyer pays the real estate transfer tax (Grunderwerbsteuer) and the notary for the purchase contract.

Costs when selling property in Berlin: item, who pays and typical amount
ItemWho paysTypical amount in Berlin
Real estate transfer taxBuyer6.0% of the purchase price
Notary and land registrymostly the buyeraround 1.5 to 2.0%
Agent's commissionsplit (§ 656c BGB)as agreed, each side pays half
Energy performance certificateSellerusually a few hundred euros, depending on the type
Early repayment charge, i.e. the bank's fee for paying off the loan earlySeller, if a loan is still runningdepends on how much is still outstanding and how long the interest rate remains fixed

The rates for real estate transfer tax, notary and land register are set by law; nobody can change them. What your bank charges for early repayment and how high the commission turns out depends on your case. Clarify this with your tax adviser before the sale.

The agent's commission and the equal split principle

Since December 2020, the agent's commission has been split when a flat or a detached house is sold to a private individual (§ 656c and § 656d BGB, German Civil Code). Neither side pays more than half. And the buyer only pays once the seller has shown that they have paid their share.

This does not apply to multi-family buildings, commercial properties and sales between companies. There, we agree the commission with you in the agency agreement before marketing begins. In any case, we only get paid if the purchase contract is concluded.

When is capital gains tax (Spekulationssteuer) due?

If you sell a private property, the tax office wants a share of the gain if fewer than ten years pass between purchase and sale (§ 23 EStG, Income Tax Act). There is one important exception. If you lived in the property yourself in the year of the sale and the two years before, the gain remains tax-free, even within the ten years.

It is calculated like this: sale price minus purchase price minus the costs of the sale. What remains is taxed at the same rate you pay on your salary. That can quickly add up to five-figure sums. Clarify this with a tax adviser before the sale, not afterwards.

Document checklist

These documents make every sale faster. Anything missing can be obtained later, but it costs weeks. If you start early, you won't lose a buyer later.

  • A current land register extract, i.e. a printout of the land register (Grundbuch) page for your property
  • Cadastral map (Flurkarte) or site plan
  • The living space calculation and, for a cellar or hobby room, also the usable area
  • Floor plans of all storeys
  • A valid energy performance certificate. Mandatory under the GModG (Building Modernisation Act); you must show it at the viewing at the latest
  • For an owner-occupied flat: the declaration of division (Teilungserklärung), i.e. the document that divides the building into individual flats, the last three sets of minutes of the owners' meeting, the service charge (Hausgeld) statement and the balance of the reserve fund for repairs
  • Evidence of modernisation and refurbishment work
  • If the property is let: the tenancy agreements and a list of what comes in each month

Important about the energy performance certificate: Under the Building Modernisation Act (GModG), the key energy figures must already appear in the listing. You show the certificate itself at the viewing at the latest. If a detail is missing, a fine may be imposed.

Sell it yourself or use an agent?

Both are possible. If you sell it yourself, you save your half of the commission. On the other hand, valuation, documents, listings, viewings and negotiation take time. And if you set the price too low, the savings are quickly used up.

An estate agent brings knowledge of what the market will currently bear, a list of waiting buyers and someone who negotiates for you. Whether that is worth it depends on how much time you have and how well you know the market.

Frequently asked questions

Selling property in Berlin: frequently asked questions.

Answers as of 5 July 2026

How long does it take to sell a property in Berlin?

From valuation to signing at the notary usually takes three to six months. It is quicker in sought-after locations and at the right price. Difficult properties and missing documents drag it out.

Do I have to pay the agent's commission as a seller?

If a flat or a detached house is sold to a private individual, seller and buyer share the commission (§ 656c BGB, German Civil Code). For multi-family buildings and commercial property, we agree the commission with you in the agency agreement before marketing starts. In any case, you only pay if the sale goes through.

When is the sale of a property tax-free?

The gain is tax-free if more than ten years pass between purchase and sale. Or if you lived in the property yourself in the year of the sale and the two years before. Otherwise tax may be due under § 23 EStG (Income Tax Act). A tax adviser will check what applies in your case.

Do I need an energy performance certificate to sell?

Yes, it is mandatory when selling. The key figures from it already belong in the listing. You show the certificate itself at the viewing at the latest.

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