GermanyRechtsprechung des Bundes
Notaries go electronic for land-transfer-tax filings on 1 October
Notaries must file land-transfer-tax notifications electronically in the prescribed dataset with a searchable PDF deed copy from 1 October 2026, including the data for the clearance certificate.
By Taxxa AI OyPublished 30 September 2026
The Verordnung über den elektronischen Austausch zwischen Notaren und Finanzämtern im Bereich der Grunderwerbsteuer (GrESteAV) of 29 September 2026, promulgated in Bundesgesetzblatt I Nr. 281 on 30 September 2026, governs the electronic filing of notaries' land-transfer-tax notifications. Made by the Federal Ministry of Finance under §22a Grunderwerbsteuergesetz in agreement with the Federal Ministry of Justice and for Consumer Protection and with Bundesrat consent, it takes effect on 1 October 2026Bund.
The regulation covers the notification notaries must file with the tax office under §18(1) sentences 2 and 3 GrEStG. The electronic filing runs as a dataset in the officially prescribed format through the officially designated interface under §87b(1) and (2) Abgabenordnung, in accordance with §93c AO. Alongside the contents required by §20 GrEStG, the dataset must also carry the data needed to transmit the Unbedenklichkeitsbescheinigung under §22 GrEStGBund, the clearance certificate without which the buyer cannot be entered in the land register.
Every filing must include a machine-readable and searchable copy of the deed as an electronic PDF documentBund. Deed components that do not lend themselves to optical character recognition need not be machine-readable and searchable; where the OCR-generated text and the depicted deed content diverge, only the depicted information counts. If the deed copy's file size prevents transmission through the designated interface, that part is filed separately on paper. Where electronic transmission of the data is temporarily impossible for technical reasons, paper filing applies, with electronic re-filing on request.
The regulation operationalises the electronic procedure authorised by §22a GrEStG, which routes notaries' notifications and deed copies through a secure procedure under §87a(6) AO and empowers the ministry to prescribe data-transmission details, file formats, accessibility requirements and structured machine-readable content by ordinance. It sits within the broader digitalisation of notarial tax filings under the June 2026 digitalisation act for real-estate contracts. For notarial practices, the consequence is immediate: from 1 October 2026, Grunderwerbsteuer notifications go electronically in the prescribed datasetBund with a searchable PDF deed attached
Bund, and the filing already carries the data for the clearance certificate
Bund. Legal basis: GrESteAV (BGBl I 2026 Nr. 281) under §22a GrEStG, notifications under §18(1) sentences 2 and 3 GrEStG.
Switch Grunderwerbsteuer notifications to the prescribed electronic dataset with a searchable PDF deed copy from 1 October 2026, and include the clearance-certificate data with every filing.