Which costs and taxes apply?
Short answer: When selling a house, the seller usually pays estate-agent commission (often 5 to 7 percent incl. VAT, varying by region), the deletion of the land charge and the energy performance certificate (Energieausweis), sometimes a valuation report and an early repayment penalty. Tax on the profit only looms within the ten-year period without owner-occupancy. All figures are generic ranges, as of 2026, and do not replace tax advice.
For context: Prefabricated House does not sell anything itself and does not place listings. On request, we connect you with vetted contacts (e.g. estate agents in your region) and support you with independent guides — free of charge and without obligation.
Cost table for sellers
The following figures are generic ranges and vary by region (as of 2026). Which items actually apply depends on your situation — for example, whether a loan is still running or an estate agent is involved.
| Cost item | Range (as of 2026) | Note |
|---|---|---|
| Estate-agent commission | usually 5 to 7 percent incl. VAT | Varies by region, often split between buyer and seller. |
| Deletion of the land charge | a few hundred euros | Notary and land-registry fees to delete old encumbrances; usually borne by the seller. |
| Energy performance certificate | around 50 to 500 euros | The consumption-based certificate is cheaper, the demand-based one more involved. |
| Valuation report (optional) | a few hundred to over 1,000 euros | Only when needed, e.g. for inheritance or disputes. |
| Early repayment penalty | depends on the remaining debt and remaining term | Applies when an ongoing loan is repaid early. |
The bulk of the notary and land-registry costs for the transfer of ownership is usually borne by the buyer; the seller mainly bears the cost of deleting the land charge.
Estate-agent fee and commission
The estate-agent commission when selling a house is usually 5 to 7 percent of the purchase price including VAT and varies by region (as of 2026). For owner-occupied residential properties, the commission is usually split between buyer and seller; neither side may bear more than the other. Record the exact amount and the split in writing in the estate-agent contract before marketing starts.
Whether an estate agent is worthwhile depends on your time, experience and the market situation. On request, we connect you with vetted contacts, but we do not sell ourselves.
Speculation tax (Spekulationssteuer) in outline
If you sell a property at a profit, income tax may be due on it — the so-called speculation tax (Spekulationssteuer). The decisive factor is the ten-year period between purchase and sale: if more than ten years lie between them, the profit usually remains tax-free.
An important exception applies for owner-occupancy: if you lived in the property yourself in the year of sale and the two preceding years, the profit is usually also tax-free — even within the ten years. The details of the calculation and the crediting of costs depend heavily on the individual case.
Tax disclaimer: These figures are only general points and do not replace legal or tax advice. Whether and at what level tax is due should be clarified in your individual case with a tax adviser or lawyer.
Related topics
If you are selling an undeveloped plot, partly different cost and tax questions apply — read about this under selling a plot. The entire process is explained in the process of selling a house. If you want to build anew afterwards, the overview prefabricated house prices 2026 will help.
Request a vetted estate-agent recommendation
Would you like to assess costs and proceeds realistically? On request, we connect you with a vetted contact in your region — free and non-binding. You then decide freely on any further cooperation.
Request a vetted estate-agent recommendationFrequently asked questions about costs and taxes
Who pays the estate-agent fee when selling a house?
For owner-occupied residential properties, the estate-agent commission is usually split between buyer and seller — neither side pays more than the other. The amount is usually 5 to 7 percent including VAT and varies by region, as of 2026. Record any agreements in writing.
When is tax due when selling a house?
Tax on the sale profit may be due if less than ten years lie between purchase and sale. If you lived in the property yourself in the year of sale and the two preceding years, an exemption usually applies. These general points do not replace tax advice — clarify your individual case with an expert.
