The costs of notarial services are regulated by law in the Gerichts- und Notarkostengesetz (GNotKG). This article explains the fee calculation system and provides indicative values for typical notarisations.
Statutory Fee Schedule
Notary fees in Germany are not negotiable but are bindingly set out in the Gerichts- und Notarkostengesetz (GNotKG). All notaries charge the same fees for comparable services. Neither discounts nor surcharges are permitted. This regulation ensures transparency and equal treatment.
The Principle of Fee Calculation
The calculation of notary fees follows a two-stage system:
1. Determining the Transaction Value
The transaction value reflects the economic significance of the subject matter of the notarisation. It is based on the value of the transaction, not on the effort of the notary. Examples:
- Purchase contract: The purchase price is the transaction value.
- GmbH formation: The share capital.
- Marital agreement: The net assets of both spouses.
- Will/inheritance contract: The estate value (typically half of the net assets).
- Lasting power of attorney: The assets of the principal (typically half of the net assets).
- Land charge registration: The amount of the land charge.
2. Applying the Fee Rate
The basic fee is determined from the transaction value using Fee Table B of the GNotKG. Depending on the type of transaction, a specific fee rate is applied:
| Service | Fee Rate |
|---|---|
| Purchase contract (notarisation) | 2.0 fee |
| Land charge registration | 1.0 fee |
| GmbH formation (model protocol) | 0.5 fee |
| GmbH formation (individual agreement) | 2.0 fee |
| Will (individual will) | 1.0 fee |
| Inheritance contract | 2.0 fee |
| Marital agreement | 2.0 fee |
| Lasting power of attorney | 1.0 fee |
| Signature certification | 0.2 to 0.5 fee |
Sample Calculations
Real Estate Purchase (Purchase Price 400,000 Euros)
- Notarisation: 2.0 fee based on 400,000 euros = approx. 1,570 euros
- Execution activities: 0.5 fee = approx. 393 euros
- Administration fee: 0.5 fee = approx. 393 euros
- Total notary fees: approx. 2,356 euros (plus disbursements and VAT)
- Land registry costs are additional (for priority notice of conveyance, transfer, and where applicable, land charge)
GmbH Formation (Share Capital 25,000 Euros, Model Protocol)
- Notarisation: 0.5 fee based on 25,000 euros = approx. 62.50 euros (minimum fee 30 euros)
- Commercial register filing: approx. 62.50 euros
- Total notary fees: approx. 190 euros (plus disbursements and VAT)
Lasting Power of Attorney (Assets 300,000 Euros, Half Transaction Value 150,000 Euros)
- Notarisation: 1.0 fee based on 150,000 euros = approx. 354 euros
- Total notary fees: approx. 354 euros (plus disbursements, registration and VAT)
Additional Costs
In addition to the actual fees, the following costs apply:
- Disbursements: Document flat rate, postage, telecommunications
- VAT: 19 per cent on all fees and disbursements
- Land registry costs where applicable: These are charged by the land registry and are not part of the notary fees but are frequently processed through the notary
Fee Calculator and Cost Estimate
Various online fee calculators allow an initial estimate of the expected costs. For a binding quote, a cost estimate can be requested from the notary's office. No separate fees are charged for this.
Who Bears the Costs?
The allocation of costs is not mandatorily regulated by law and can be agreed contractually. However, customary practices apply:
- Real estate purchase: The buyer typically bears the notary and land registry costs.
- GmbH formation: The company bears the costs.
- Marital agreement: Both spouses are jointly liable (internal allocation is a matter of agreement).
- Will: The testator bears the costs.
Tax Deductibility
Notary fees may be tax-deductible under certain conditions. For rented properties, they form part of the ancillary acquisition costs and are taken into account through depreciation. Formation costs of a GmbH are deductible as business expenses.
