\r\n\tA certificate of clearance (Unbedenklichkeitsbescheinigung) is an official document by which an authority or institution confirms that, from its perspective, there are no objections to a particular transaction.\r\n<\/p>\r\n
\r\n\tIn the case of real estate, this refers to the tax clearance certificate issued by the tax office. It plays a central role when buying a house or property and is closely tied to the payment of the real estate transfer tax (Grunderwerbsteuer).\r\n<\/p>\r\n
\r\n\tWithout a real estate transfer tax clearance certificate, the change of ownership is generally not entered in the land register \u2013 and the buyer is therefore not yet the legal owner.\r\n<\/p>\r\n\r\n \r\n\t\tThe term comes up in many areas of life, not just when buying real estate:\r\n\t<\/p>\r\n\t \r\n\t\tAll these variants share the same basic principle but differ in purpose, issuing body and procedure.\r\n\t<\/p>\r\n<\/section>\r\n\r\n \r\n\t\tAnyone who acquires a plot of land, a house or a condominium must pay real estate transfer tax<\/strong>. The real estate transfer tax clearance certificate<\/strong> is the tax office’s proof that this tax obligation has been met or that nothing stands in its way.\r\n\t<\/p>\r\n\r\n\t \r\n\t\tThe legal basis is found in Section 22 of the Real Estate Transfer Tax Act (GrEStG)<\/strong>. It stipulates that the buyer may only be entered as the new owner in the land register once the tax office’s clearance certificate is available. The land registry office is bound by this so-called entry block<\/em>.\r\n\t<\/p>\r\n\r\n\t \r\n\t\t\tSection 22 GrEStG, in essence: The buyer should only be entered in the land register once the tax office has issued the clearance certificate \u2013 that is, once the real estate transfer tax has been paid, secured or deferred.\r\n\t\t<\/p>\r\n\t<\/blockquote>\r\n\r\n\t \r\n\t\tAs long as the buyer is not listed in the land register, the transfer of ownership is not legally completed:\r\n\t<\/p>\r\n\t \r\n\t\tThe good news for buyers: in the vast majority of cases, you do not have to do anything<\/em> actively yourself:\r\n\t<\/p>\r\n\t \r\n\t\tGenerally no. The notary<\/strong> manages the process. Increasingly, transmission even takes place electronically<\/strong> directly between the tax office and the land registry office, so that the buyer never physically receives the certificate at all. Anyone who needs their own copy (e.g. as a private individual<\/strong> for their own records) can request it from the tax office.\r\n\t<\/p>\r\n<\/section>\r\n\r\n \r\n\t\tThe tax office issues the certificate as soon as the tax side has been settled. Specifically, it comes about in the following situations:\r\n\t<\/p>\r\n\tOther areas in which a certificate of clearance may be required<\/h2>\r\n\t
\r\n\t\t
The tax clearance certificate when buying real estate<\/h2>\r\n\t
Legal background<\/h3>\r\n\t
\r\n\t\t
Why is it so important?<\/h3>\r\n\t
\r\n\t\t
The process: Who applies for what and when?<\/h2>\r\n\t
\r\n\t\t
Do you have to request the certificate yourself?<\/h3>\r\n\t
Requirements for issuance<\/h2>\r\n\t