When buying a home in Germany, buyers must pay real estate transfer tax, which varies by state:
| State | Transfer tax rate (%) |
| Bavaria and Saxony | 3.5% |
| Brandenburg | 6.5% |
| Hamburg | 4.5% |
| North Rhine-Westphalia | 6.5% |
| Baden-Württemberg, Hesse, Mecklenburg-Vorpommern, Lower Saxony | 5% |
| Rhineland-Palatinate, Saxony-Anhalt, Thuringia | 5% |
| Berlin | 6% |
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