The real estate transfer tax is a state-level tax in Germany whose rates have been independently set by each federal state since 2006. It is levied on every purchase of land or equivalent rights and is calculated on the notarized purchase price. The tax must be paid by the buyer and is counted among the ancillary purchase costs incurred when acquiring property. Together with notary and agent fees, it can significantly increase the total financial burden. Critics call for lower tax rates, particularly for first-time homebuyers, as the tax represents a considerable barrier and makes entry into homeownership more difficult, especially for younger and lower-income buyers.