Selling a plot: the complete 2026 guide
Do you want to sell your plot — privately or with an estate agent? We explain how to determine the plot value via the standard land value, which taxes and deadlines apply, how the process at the notary works and in which cases a partial sale pays off.
Determining the plot value: the role of the standard land value
Before you sell your plot, you should be able to estimate its realistic market value. The basis for this is the standard land value (Bodenrichtwert) — an average location value per square metre, which the municipalities' independent valuation committees determine and publish regularly. You can usually access it free of charge via the federal states' BORIS portals. Multiply the standard land value by your plot area to get an initial reference figure.
The actual price can differ from this: location, layout, level of site development, building rights and usability create premiums or discounts. A fully developed, immediately buildable plot in a sought-after location brings in noticeably more than a hard-to-reach leftover area. For a reliable price, a market value report or a well-founded market assessment is advisable. Our overview of plot prices 2026 shows how prices vary by region. Our plot check provides an initial free assessment.
Taxes when selling: what the speculation period means
The decisive tax point is the ten-year speculation period (Spekulationsfrist). If you sell a plot at a profit within ten years of acquiring it, speculation tax is payable on the increase in value — settled at your personal income tax rate. Once the ten-year period has elapsed, the sale remains tax-free, no matter how high the profit. For an inherited or gifted plot, the previous owner's holding period also counts. The details are governed by the Income Tax Act (§ 23 EStG). If in doubt, have your specific case reviewed by a tax advisor.
Selling on your own or through an estate agent?
Selling on your own
- No agent's commission — you save the cost entirely
- A direct line to prospects
- The price and process stay entirely in your hands
- More time spent on marketing and appointments
- You bear the legal and pricing risk yourself
Selling through an estate agent
- Market knowledge and realistic price setting
- High reach and vetted prospective buyers
- The professional handles the listing, viewings and negotiation
- Commission, usually shared between buyer and seller
- Recommended for complex plots that need explaining
The process: five steps to the sale
- 1
Determine the market value
Check the standard land value (Bodenrichtwert), assess the location and layout, and commission a valuation if needed.
- 2
Gather the documents
Obtain the land register extract, cadastral map, development plan and contaminated-site report.
- 3
Market the plot
Create a property listing (Exposé), set the price and offer it privately or through an estate agent.
- 4
Vet prospects and negotiate
Check creditworthiness, hold viewings, and negotiate the purchase price and terms.
- 5
Notary appointment and handover
Notarised purchase contract, land register entry, payment of the purchase price and handover.
Notary appointment and transfer of ownership
A plot sale is not valid without notarisation. The notary drafts the purchase contract, both parties review it at their leisure, and then the notarisation appointment follows. Afterwards, the notary arranges the priority notice of conveyance (Auflassungsvormerkung) in the land register, monitors the payment of the purchase price and finally ensures the ownership is transferred. The notary and land register costs are usually borne by the buyer; other arrangements are possible. Make sure that all documents — the land register extract, cadastral map, proof of site development and contaminated-site report — are available in full.
Partial sales and the sale of garden plots
Anyone who owns a large plot can also give up just part of it. This requires an official plot division by a publicly appointed surveyor, usually together with the municipality's approval. The decisive point is that both sub-areas remain buildable and served by utilities. For pure garden plots without building rights, the price is lower — check the development plan to see whether later development is an option, because building rights raise the value significantly.
Whether you sell your plot in full or in parts makes no difference: a clean valuation, complete documents and a market-appropriate price are the key to a smooth and profitable sale.
The standard land value
The basis for valuation — free via the BORIS portals.
10-year period
Once the speculation period has elapsed, the sale remains tax-free.
On your own or with an agent
Either save the commission or use a professional's reach.
Notarisation required
Without notarisation, the purchase contract is not valid.
Selling a plot and then building anew?
- Free & non-binding
- SSL-encrypted
- Reply within 24 h
Which type of prefab house fits your plans?
Personal reply within 24 hours
Frequently asked questions about selling a plot
Answers on valuation, taxes, the process and partial sales — concisely explained and up to date for 2026.
How do I determine the value of my plot?
Is it better to sell a plot privately or through an estate agent?
Are taxes payable when selling a plot?
Which documents do I need for the sale?
How does the sale proceed at the notary?
May I sell only part of my plot?
How do I sell a garden plot?
How much time does selling a plot take?
As of 2026, without guarantee. The tax information does not replace personal advice; the decisive factor is the Income Tax Act. Prefabricated House is an independent comparison portal and not legal, tax or financial advice.
