You can buy a flat in Berlin while living abroad, with no restrictions for foreigners: the process takes 8 steps, from checking the documents to signing at the notary, and purchase costs come to about 11–12% of the price. Here are the steps, the costs with a worked example and the German tax rules to know before you sign.
Before you search, set the total budget: on top of the price come the purchase costs, which in Germany are normally paid from your own funds rather than financed by the bank. If you need a mortgage, get an agreement in principle before making offers: it makes your offer more credible.[2]
Shortlist neighbourhoods by price, buildings and transport, then view flats in person or by video call. The seller or agent must show you the energy certificate (Energieausweis) at the viewing at the latest and give you a copy after the purchase.[4]
Before making an offer, ask for: the land register extract (Grundbuchauszug), the declaration of division (Teilungserklärung), minutes of recent owners’ meetings and the annual budget (Wirtschaftsplan) with service charges and maintenance reserve. The minutes show whether costly works are planned.[5][6]
In Germany an offer is not binding: a property sale only becomes valid with the notarised deed. Once the price is agreed, the notary is instructed. If the agent works for both sides, the commission on a flat bought by a private buyer is split equally between seller and buyer by law.[3]
The notary prepares the draft contract and sends it to both parties. If the seller is a business, such as a developer, you should normally receive it two weeks before signing; between private parties there is no fixed period, but it is still wise to take time to have it translated and read it carefully.[7]
The notary reads the deed aloud and the parties sign. If you do not understand German well enough, the deed must be translated for you orally by an interpreter and, on request, in writing. If you cannot attend, you can be represented under a power of attorney in the form the notary specifies.[8]
After signing, the notary has a priority notice in your favour (Auflassungsvormerkung) entered in the land register and checks the conditions; only then does the notary tell you the price is due. The tax office sends the bill for the real estate transfer tax (Grunderwerbsteuer), which is 6% in Berlin and must be paid before you are registered as owner.[9][1]
Once the tax is paid, the tax office issues a clearance certificate (Unbedenklichkeitsbescheinigung), without which you cannot be registered as owner. Keys, rents and costs usually pass to you when the price is paid; final registration in the land register generally takes a few months.[10]
These costs come on top of the price. The transfer tax is set by law; notary and land registry fees follow the official schedule and are proportionally lower on higher prices; the commission shown is the usual buyer share in Berlin and is negotiable.
Each year the owners’ meeting approves the budget prepared by the property manager, which sets the monthly service charges (Hausgeld) for management, maintenance and the reserve fund. If you let the flat, part of these costs can be passed on to the tenant.[5]
The Grundsteuer is owed by the owner. Since 2025 Berlin applies the new calculation with a municipal multiplier of 470%; the annual amount is stated in the tax office’s notice. If you let the flat, the lease can provide for the tenant to pay it as part of the service charges.[11][12]
If you let a Berlin flat without living in Germany, the rental income is taxed in Germany and you must file a return with the competent tax office. Non-residents do not get the basic tax-free allowance, so tax applies from the first euro of net income. Double taxation treaties govern the link with your home country: a tax adviser is worthwhile.[13][14][15]
If you sell more than ten years after buying, the gain is tax-free in Germany. Before ten years it is tax-free only if you lived in the flat for the whole period, or in the year of sale and the two years before.[16]
German banks also lend to buyers living in other EU countries, but they usually ask for more equity than from residents, often 20–40% of the price, on top of the purchase costs paid from your own funds. Terms depend on income, country of residence and the bank.[2]
Have recent payslips or tax returns, bank statements and an overview of assets and debts ready, translated if required. A mortgage adviser used to foreign clients can compare several banks, including in your country of residence.
Yes. Germany places no restrictions on foreign nationals buying residential property, whether or not they live in Germany. You need an identity document, a German tax ID (Steuer-ID) and to sign the deed before a notary.
About 11–12% of the price: 6% transfer tax in Berlin, roughly 1.5–2% for notary and land registry and, if an agent is involved, the usual buyer share of 3.57% including VAT. On a €400,000 flat that is roughly €44,000–46,000.
Not necessarily: you can be represented under a power of attorney in the form the notary requires. If you attend and do not understand German well enough, an interpreter translates the deed for you.
Rental income from a Berlin flat is taxed in Germany for non-residents too; they must file a return and do not get the basic tax-free allowance. How this interacts with tax in your home country depends on the double taxation treaty: ask a tax adviser.
The price usually falls due a few weeks after signing, once the notary has checked the conditions; on payment you get the keys and the rents. Final registration as owner in the land register generally takes a few months.
General information as of 5 October 2026; not legal or tax advice. For taxation in your country of residence, consult a tax adviser.