Step 1: probate proceedings
After a death, the district court appoints a notary as court commissioner. The notary takes stock of the estate, handles the heirs' declarations of acceptance and prepares the transfer order. With the court's transfer order (Einantwortungsbeschluss), it's settled who inherits what.
Step 2: registration in the land register
Based on the transfer order, the heirs are registered as the owners in the land register. From then on, you can sell the property like any other. If several people inherit, everyone has to agree – or one heir buys out the others.
Which taxes apply?
- When inheriting: property transfer tax on a tiered scale – 0.5% on the first €250,000, 2% on the next €150,000 and 3.5% above that, based on the property's assessed value.
- When selling: real estate income tax. Because you received the property without paying for it, the deceased's purchase date and costs are what count.
- Old property: if the deceased bought before April 2002, the flat rate usually applies – effectively 4.2% through the end of 2026 and 6% of the sale price from 2027.
The main-residence exemption only applies if you lived there yourself for long enough. Your notary or tax advisor can tell you whether that's the case.
What does this mean for you as a seller?
Especially with old property, it pays to plan the timing: selling in 2026 can save a noticeable amount of tax. We value the property for free and show you what price you can realistically expect – even if you, as co-heirs, still need to decide together.
