Information only in English
A uniform RETT rate of 3.5% applied throughout Germany until 2006 when an amendment to the constitution gave the federal states the right to set the RETT rate themselves. As a result, the RETT rate can vary from one federal state to another. The first state to increase its rate (to 4.5%) was Berlin in 2007, followed by Hamburg and Sachsen-Anhalt.
The following increased rates currently are applicable and should apply in the future.
| Berlin | 4.5 % | effective 1 January 2007 |
| Hamburg | 4.5 % | effective 1 January 2009 |
| Sachsen-Anhalt | 4.5 % | effective 2 March 2010 |
| Brandenburg | 5 % | effective 2011 |
| Bremen | 4.5 % | effective 2011 |
| Niedersachsen | 4.5 % | effective 2011 |
| Saarland | 4 % | effective 2011 |
| Schleswig-Holstein | 5 % | effective 2013 |
| All other states | Remain at 3.5 % |
The rate increases will affect real property transferred in a sale or reorganization and share acquisitions (unification of shares, transfer of partnership interests).
Contact
Dr. Bettina Lieber | Düsseldorf
