With effect from 31 December 2025, the transitional provisions of Section 48 of the German Condominium Act (Wohnungseigentumsgesetz – WEG) have definitively expired. Since 1 January 2026, the validity of certain legacy provisions vis-à-vis purchasers depends decisively on whether they are registered in the land register. This continues to result in significant practical implications, particularly for property managers.

• Any contract for the purchase of real estate (whether an apartment, house, or plot of land) must be notarised.
• The notarisation takes place once the parties have reached an agreement on the purchase contract. The contract may still be adjusted during the notarisation process.
• Appointments for notarisation in connection with a real estate purchase can generally be arranged at short notice.

• To delete a land charge, the creditor must grant approval for the deletion, the property owner must consent, and an application must be submitted to the land registry.
• If another loan is to be taken out with the same bank in the near future, for which the land charge will again serve as security, it is advisable not to delete the land charge in order to avoid unnecessary costs.

• The heritable building right entitles the leaseholder to acquire ownership of a building constructed on land owned by another party.
• The heritable building right provides a way to acquire ownership of a house without having to purchase the underlying land.
• The leaseholder must pay the landowner a ground rent for the use of the property.
• Heritable building rights are generally granted for a fixed term (e.g. 100 years).

• A developer contract is an agreement covering both the purchase of a plot of land and the construction of a building.
• It is a mixed-type contract combining a purchase agreement with a construction (works) contract.
• A developer contract requires notarisation.

• The partition declaration is the fundamental prerequisite for establishing condominium ownership or partial ownership in a property.
• If individual units are to be sold, the ownership structure must first be divided before any transfer of title can occur.
• The partition declaration is typically notarised so that it can be referenced directly in a sale and purchase agreement.

• Gifting real estate during one's lifetime is an effective means to reduce inheritance tax
• It is common to agree on reservations of use (e.g., right of residence and usufruct) and rights of reversal (e.g., in case of the recipient's insolvency) as part of the gift
• The gift of real estate requires the involvement of a notary

This article explains the imminent expiry of the binding effect of existing condominium resolutions under the WEMoG reform and what property owners and administrators need to know.

The Federal Fiscal Court confirms: the tax exemption for the family home also applies when acquired via a civil-law partnership (GbR) – an important step for couples and families.

The Federal Court strengthens the “half-share principle”: anyone who incorrectly allocates broker commissions risks losing the entire claim.