no mortgage

Transfer Costs for Conveyancing (without mortgage) 100,000 € (no mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 6,000 € n.r. 3,000 € 5,000 € 4,147 € 1,651 € 3,125 € 8,000 € 4,000 € 4,000 € 4,000 € 2,000 € 6,000 € 1,850 € 2,000 € 3,750 € 1,000 € 2,150 € 4,000 € 6,000 € 3,600 € 3,764 € total number of countries: 20 n.r. 350 € 1,020 € 450 € 600 € 500 € n.r. 500 € n.r. 500 € n.r. n.r. n.r. 275 € 378 € 130 € n.r. n.r. 400 € 464 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,400 € 1,000 € 3,500 € 11,900 € 8,400 € 1,594 € 500 € 1,013 € 990 € 77 € 1,153 € 578 € 2,840 € 1,000 € 1,000 € 1,500 € 661 € 677 € 450 € 1,335 € 420 € 653 € 479 € 0€ 916 € 330 € 17 € 787 € 90 € 65 € 100 € 310 € 490 € 18 € 375 € 115 € 113 € 50 € 125 € 228 € 60 € 88 € 129 € 90 € 229 € 11,500 € 0€ 0€ 0€ 4,000 € 5,060 € 3,500 € 11,020 € 5,420 € 0€ 1,898 € 6,000 € 10,000 € 800 € 0€ 0€ 2,000 € 7,000 € 1,500 € 3,660 € 16,424 € 5,867 € 6,967 € 3,181 € 7,867 € 14,813 € 8,388 € 18,850 € 10,438 € 3,875 € 9,513 € 8,624 € 12,727 € 5,400 € 2,941 € 2,760 € 6,741 € 13,608 € 5,590 € 8,824 € 4,924 € 5,867 € 6,967 € 3,181 € 3,867 € 9,753 € 4,888 € 7,830 € 5,018 € 3,875 € 7,615 € 2,624 € 2,727 € 4,600 € 2,941 € 2,760 € 4,741 € 6,608 € 4,090 € 5,164 € prof. fees 7,400 € 4,594 € 5,850 € 6,180 € 3,091 € 3,802 € 9,653 € 4,578 € 7,340 € 5,000 € 3,500 € 7,500 € 2,511 € 2,677 € 4,475 € 2,713 € 2,700 € 4,653 € 6,479 € 4,000 € 4,935 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% total cost 11.90% 16.42% 5.87% 6.97% 3.18% 7.87% 14.81% 8.39% 18.85% 10.44% 3.88% 9.51% 8.62% 12.73% 5.40% 2.94% 2.76% 6.74% 13.61% 5.59% cost/value relation 100.000.- € tax register 3.50% 1.00% 11.50% 0.00% 0.00% 0.00% 4.00% 5.06% 3.50% 11.02% 5.42% 0.00% 1.90% 6.00% 10.00% 0.80% 0.00% 0.00% 2.00% 7.00% 1.50% 3.66% 0.33% 0.02% 0.79% 0.09% 0.07% 0.10% 0.31% 0.49% 0.02% 0.38% 0.12% 0.11% 0.05% 0.13% 0.23% 0.06% 0.09% 0.13% 0.09% 0.23% prof. fee 7.40% 4.59% 5.85% 6.18% 3.09% 3.80% 9.65% 4.58% 7.34% 5.00% 3.50% 7.50% 2.51% 2.68% 4.47% 2.71% 2.70% 4.65% 6.48% 4.00% 4.93% percent of total costs 100.000.- € tax register prof. fee 29.41% 8.40% 62.18% 70.02% 0.00% 0.00% 0.00% 50.85% 34.16% 41.73% 58.46% 51.93% 0.00% 19.95% 69.57% 78.57% 14.82% 0.00% 0.00% 29.67% 51.44% 26.83% 31.37% 2.01% 0.29% 11.30% 2.83% 0.83% 0.68% 3.70% 2.60% 0.17% 9.68% 1.21% 1.31% 0.39% 2.32% 7.75% 2.17% 1.31% 0.95% 1.61% 3.07% 27.97% 99.71% 88.70% 97.17% 48.33% 65.17% 54.58% 38.94% 47.90% 90.32% 78.84% 29.12% 21.03% 82.87% 92.25% 97.83% 69.02% 47.61% 71.56% 65.56% percent of professional fees 100.000.- € agent techn. lawyer 81.08% 18.92% 65.30% 85.47% 67.10% 53.41% 82.19% 82.88% 87.37% 54.50% 80.00% 57.14% 80.00% 73.68% 74.71% 83.81% 36.86% 79.63% 85.98% 92.61% 90.00% 74.69% 10.00% 5.70% 10.36% 6.15% 13.93% 4.81% 14.29% 6.81% 5.98% 16.50% 14.56% 15.78% 5.18% 34.70% 8.55% 16.39% 32.03% 2.03% 11.94% 12.63% 38.69% 20.00% 28.57% 20.00% 26.32% 25.29% 10.05% 49.21% 15.56% 14.02% 7.39% 0.00% 19.61% agent 6.00% 3.00% 5.00% 4.15% 1.65% 3.13% 8.00% 4.00% 4.00% 4.00% 2.00% 6.00% 1.85% 2.00% 3.75% 1.00% 2.15% 4.00% 6.00% 3.60% professional fees/value 100.000.- € techn. lawyer 1.40% 1.59% 0.35% 1.02% 0.45% 0.60% 0.50% 0.50% 0.50% 0.50% 1.01% 0.99% 0.08% 1.15% 0.58% 2.84% 1.00% 1.00% 1.50% 0.66% 0.68% 0.28% 0.38% 0.13% 0.45% 1.34% 0.42% 0.65% 0.48% 0.40% 0.46% 0.00% 0.92% average average 8.82% 3.76% number of countries with data for technical services: 11 countries with technical services 250,000 € (no mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 15,000 € n.r. 7,500 € 10,000 € 7,747 € 3,579 € 7,813 € 17,500 € 10,000 € 10,000 € 7,500 € 2,000 € 15,000 € 4,625 € 3,750 € 9,375 € 2,500 € 2,150 € 10,000 € 15,000 € 7,800 € 8,442 € total number of countries: 20 n.r. 350 € 1,020 € 525 € 600 € 500 € n.r. 500 € n.r. 500 € n.r. n.r. n.r. 275 € 600 € 230 € n.r. n.r. 400 € 500 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,900 € 2,500 € 8,750 € 28,150 € 19,400 € 2,448 € 500 € 1,013 € 1,170 € 77 € 2,391 € 1,140 € 6,140 € 2,100 € 2,000 € 1,950 € 693 € 1,430 € 521 € 1,631 € 420 € 968 € 663 € 0€ 1,458 € 825 € 17 € 1,687 € 225 € 65 € 250 € 648 € 1,200 € 18 € 375 € 115 € 113 € 50 € 125 € 554 € 60 € 88 € 181 € 90 € 459 € 28,750 € 0€ 0€ 2,520 € 10,000 € 12,650 € 8,750 € 28,000 € 14,420 € 10,000 € 4,148 € 15,000 € 25,000 € 2,000 € 2,506 € 0€ 5,000 € 17,500 € 3,750 € 9,937 € 39,523 € 10,867 € 11,467 € 8,019 € 18,555 € 33,291 € 20,538 € 45,840 € 24,038 € 14,875 € 21,213 € 20,431 € 30,230 € 12,296 € 7,791 € 2,860 € 16,056 € 33,344 € 12,040 € 20,571 € 10,773 € 10,867 € 11,467 € 5,499 € 8,555 € 20,641 € 11,788 € 17,840 € 9,618 € 4,875 € 17,065 € 5,431 € 5,230 € 10,296 € 5,285 € 2,860 € 11,056 € 15,844 € 8,290 € 10,634 € prof. fees 16,900 € 9,948 € 10,850 € 9,780 € 5,274 € 8,490 € 20,391 € 11,140 € 16,640 € 9,600 € 4,500 € 16,950 € 5,318 € 5,180 € 10,171 € 4,731 € 2,800 € 10,968 € 15,663 € 8,200 € 10,175 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% total cost 11.26% 15.81% 4.35% 4.59% 3.21% 7.42% 13.32% 8.22% 18.34% 9.62% 5.95% 8.49% 8.17% 12.09% 4.92% 3.12% 1.14% 6.42% 13.34% 4.82% cost/value relation 250.000.- € tax register 3.50% 1.00% 11.50% 0.00% 0.00% 1.01% 4.00% 5.06% 3.50% 11.20% 5.77% 4.00% 1.66% 6.00% 10.00% 0.80% 1.00% 0.00% 2.00% 7.00% 1.50% 3.97% 0.33% 0.01% 0.67% 0.09% 0.03% 0.10% 0.26% 0.48% 0.01% 0.15% 0.05% 0.05% 0.02% 0.05% 0.22% 0.02% 0.04% 0.07% 0.04% 0.18% prof. fee 6.76% 3.98% 4.34% 3.91% 2.11% 3.40% 8.16% 4.46% 6.66% 3.84% 1.80% 6.78% 2.13% 2.07% 4.07% 1.89% 1.12% 4.39% 6.27% 3.28% 4.07% percent of total costs 250.000.- € tax register prof. fee 31.08% 8.88% 60.04% 72.74% 0.00% 0.00% 31.43% 53.90% 38.00% 42.60% 61.08% 59.99% 67.23% 19.55% 73.42% 82.70% 16.27% 32.17% 0.00% 31.14% 52.48% 31.15% 39.85% 2.09% 0.16% 14.71% 2.81% 0.35% 0.75% 3.16% 2.62% 0.07% 2.52% 0.54% 0.55% 0.17% 1.02% 7.11% 2.10% 0.55% 0.54% 0.75% 2.57% 25.17% 99.84% 85.29% 65.77% 45.75% 61.25% 54.24% 36.30% 39.94% 30.25% 79.90% 26.03% 17.14% 82.72% 60.72% 97.90% 68.31% 46.97% 68.11% 57.58% percent of professional fees 250.000.- € agent techn. lawyer 88.76% 11.24% 75.39% 92.17% 79.21% 67.86% 92.03% 85.82% 89.77% 60.10% 78.13% 44.44% 88.50% 86.97% 72.39% 92.18% 52.84% 76.79% 91.18% 95.77% 95.12% 80.27% 4.88% 3.62% 6.59% 2.70% 12.68% 8.21% 11.11% 3.00% 10.43% 9.95% 7.07% 2.45% 24.61% 4.61% 10.36% 22.18% 0.91% 11.73% 10.23% 36.90% 21.88% 44.44% 11.50% 13.03% 27.61% 5.12% 34.47% 15.00% 8.82% 4.23% 0.00% 15.94% agent 6.00% 3.00% 4.00% 3.10% 1.43% 3.13% 7.00% 4.00% 4.00% 3.00% 0.80% 6.00% 1.85% 1.50% 3.75% 1.00% 0.86% 4.00% 6.00% 3.12% professional fees/value 250.000.- € techn. lawyer 0.76% 0.98% 0.14% 0.41% 0.21% 0.24% 0.20% 0.20% 0.20% 0.20% 0.41% 0.47% 0.03% 0.96% 0.46% 2.46% 0.84% 0.80% 0.78% 0.28% 0.57% 0.11% 0.24% 0.09% 0.21% 0.65% 0.17% 0.39% 0.27% 0.16% 0.20% 0.00% 0.58% average average 8.23% 3.38% number of countries with data for technical services: 11 countries with technical services 1 British Pound (GPB) = 1,5 Euro; 1 SKK (Slovac Rep.) = 0,027 Euro In Belgium, a medium tax rate of 11,5% was formed from the differing rates in Brussels, Flanders and Wallonia. For Italy the fees mentioned are based on the statutorily fixed tarif for notaries, which has been abolished in the summer of 2006. New data are not yet available. For Italy, we applied for 100.000.- up to 500.000.- € the first home tax rate of 3% (of the fiscal value of half of the purchase price). For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. For the Nordic countries, the legal services by the Nordic real estate agents are figured as part of their respective fee, not in the column for the lawyers' fees. 500,000 € (no mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 30,000 € n.r. 15,000 € 15,000 € 13,747 € 7,001 € 15,625 € 30,000 € 20,000 € 20,000 € 15,000 € 6,500 € 30,000 € 9,250 € 6,250 € 18,750 € 5,000 € 2,150 € 20,000 € 30,000 € 12,800 € 16,104 € total number of countries: 20 n.r. 500 € 1,020 € 675 € 600 € 500 € n.r. 500 € n.r. 600 € n.r. n.r. n.r. 275 € 741 € 300 € n.r. n.r. 400 € 556 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 2,900 € 5,000 € 17,500 € 55,400 € 37,900 € 2,592 € 500 € 1,013 € 1,350 € 77 € 4,453 € 2,048 € 11,640 € 3,000 € 4,000 € 3,100 € 1,287 € 2,050 € 521 € 2,224 € 420 € 968 € 763 € 0€ 2,245 € 1,650 € 17 € 3,187 € 330 € 65 € 500 € 1,210 € 2,390 € 18 € 625 € 115 € 113 € 50 € 125 € 816 € 60 € 88 € 233 € 90 € 834 € 57,500 € 0€ 0€ 15,075 € 20,000 € 25,300 € 17,500 € 56,300 € 29,420 € 37,500 € 7,898 € 30,000 € 50,000 € 4,000 € 15,036 € 0€ 10,000 € 35,000 € 7,500 € 21,776 € 76,742 € 16,017 € 18,967 € 24,431 € 36,367 € 60,753 € 40,758 € 90,830 € 47,438 € 49,225 € 41,113 € 40,650 € 58,350 € 23,671 € 23,817 € 2,930 € 31,056 € 65,996 € 20,790 € 41,265 € 19,242 € 16,017 € 18,967 € 9,356 € 16,367 € 35,453 € 23,258 € 34,530 € 18,018 € 11,725 € 33,215 € 10,650 € 8,350 € 19,671 € 8,781 € 2,930 € 21,056 € 30,996 € 13,290 € 19,489 € prof. fees 32,900 € 17,592 € 16,000 € 15,780 € 9,026 € 16,302 € 34,953 € 22,048 € 32,140 € 18,000 € 11,100 € 33,100 € 10,537 € 8,300 € 19,546 € 7,965 € 2,870 € 20,968 € 30,763 € 13,200 € 18,654 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% total cost 11.08% 15.35% 3.20% 3.79% 4.89% 7.27% 12.15% 8.15% 18.17% 9.49% 9.85% 8.22% 8.13% 11.67% 4.73% 4.76% 0.59% 6.21% 13.20% 4.16% cost/value relation 500.000.- € tax register 3.50% 1.00% 11.50% 0.00% 0.00% 3.02% 4.00% 5.06% 3.50% 11.26% 5.88% 7.50% 1.58% 6.00% 10.00% 0.80% 3.01% 0.00% 2.00% 7.00% 1.50% 4.36% 0.02% 0.16% 0.33% 0.00% 0.64% 0.07% 0.01% 0.10% 0.24% 0.48% 0.00% 0.13% 0.02% 0.02% 0.01% 0.03% 0.16% 0.01% 0.02% prof. fee 6.58% 3.52% 3.20% 3.16% 1.81% 3.26% 6.99% 4.41% 6.43% 3.60% 2.22% 6.62% 2.11% 1.66% 3.91% 1.59% 0.57% 4.19% 6.15% 2.64% 3.73% percent of total costs 500.000.- € tax register prof. fee 31.59% 9.03% 59.39% 74.93% 0.00% 0.00% 61.70% 54.99% 41.64% 42.94% 61.98% 62.02% 76.18% 19.21% 73.80% 85.69% 16.90% 63.13% 0.00% 32.20% 53.03% 36.08% 44.40% 0.43% 2.24% 2.15% 0.11% 16.80% 1.35% 0.18% 0.82% 2.97% 2.63% 0.04% 1.27% 0.28% 0.28% 0.09% 0.53% 3.43% 2.05% 0.28% 22.92% 99.89% 83.20% 36.94% 44.83% 57.53% 54.09% 35.38% 37.94% 22.55% 80.51% 25.92% 14.22% 82.57% 33.44% 97.95% 67.52% 46.61% 63.49% 53.35% percent of professional fees 500.000.- € agent techn. lawyer 91.19% 8.81% 85.27% 93.75% 87.12% 77.56% 95.85% 85.83% 90.71% 62.23% 83.33% 58.56% 90.63% 87.79% 75.30% 95.93% 62.77% 74.91% 95.39% 97.52% 96.97% 84.43% 3.03% 2.67% 4.85% 1.41% 9.30% 10.45% 5.41% 1.56% 3.13% 6.46% 7.48% 3.68% 1.43% 14.73% 3.13% 6.42% 14.96% 0.47% 12.74% 9.29% 36.22% 16.67% 36.04% 9.37% 12.21% 24.70% 2.66% 27.92% 14.63% 4.61% 2.48% 0.00% 12.90% agent 6.00% 3.00% 3.00% 2.75% 1.40% 3.13% 6.00% 4.00% 4.00% 6.00% 1.30% 6.00% 1.85% 1.25% 3.75% 1.00% 0.43% 4.00% 6.00% 2.56% professional fees/value 500.000.- € techn. lawyer 0.58% 0.52% 0.10% 0.20% 0.14% 0.12% 0.10% 0.10% 0.12% 0.10% 0.20% 0.27% 0.02% 0.89% 0.41% 2.33% 0.60% 0.80% 0.62% 0.26% 0.41% 0.06% 0.15% 0.06% 0.44% 0.08% 0.19% 0.15% 0.08% 0.11% 0.00% 0.44% average average 8.25% 3.37% number of countries with data for technical services: 11 countries with technical average transaction price (no mortgage) Country Austria Belgium Czech Rep. (solic) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden average price Real e.agent Technical s. 150,000 € 9,000 € n.r. 167,000 € 100,000 € 221,743 € 297,750 € 123,756 € 226,630 € 130,863 € 130,000 € 100,000 € 303,310 € 129,532 € 202,000 € 100,000 € 100,000 € 193,860 € 100,000 € 100,000 € 172,630 € 147,500 € 5,010 € 5,000 € 7,069 € 4,233 € 3,867 € 16,020 € 5,235 € 5,200 € 6,500 € 2,960 € 7,772 € 3,737 € 2,000 € 3,750 € 1,939 € 2,150 € 4,000 € 10,358 € 4,930 € 5,536 € n.r. 350 € 1,020 € 554 € 600 € 500 € n.r. 500 € n.r. 521 € n.r. n.r. n.r. 275 € 517 € 1,020 € n.r. n.r. 400 € 313 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,567 € 1,500 € 5,250 € 17,317 € 12,067 € 1,975 € 500 € 1,013 € 1,204 € 77 € 2,198 € 694 € 3,500 € 1,000 € 2,426 € 1,589 € 683 € 677 € 450 € 1,520 € 420 € 653 € 568 € 0€ 1,136 € 551 € 17 € 1,517 € 245 € 65 € 227 € 380 € 618 € 18 € 428 € 115 € 113 € 50 € 125 € 432 € 60 € 88 € 154 € 90 € 340 € 21,042 € 0€ 0€ 4,918 € 4,950 € 11,467 € 4,580 € 14,729 € 5,420 € 15,864 € 2,341 € 12,120 € 12,000 € 800 € 1,939 € 0€ 2,000 € 12,084 € 2,213 € 6,686 € 28,579 € 5,867 € 10,619 € 11,154 € 9,560 € 30,412 € 10,888 € 24,547 € 12,938 € 22,200 € 11,816 € 16,653 € 14,727 € 5,400 € 6,346 € 3,650 € 6,741 € 23,164 € 7,633 € 14,010 € 7,537 € 5,867 € 10,619 € 6,236 € 4,609 € 18,945 € 6,308 € 9,818 € 7,518 € 6,336 € 9,475 € 4,533 € 2,727 € 4,600 € 4,408 € 3,650 € 4,741 € 11,080 € 5,420 € 7,325 € prof. fees 10,567 € 6,985 € 5,850 € 9,102 € 5,991 € 4,544 € 18,718 € 5,928 € 9,200 € 7,500 € 5,907 € 9,361 € 4,420 € 2,677 € 4,475 € 3,976 € 3,590 € 4,653 € 10,926 € 5,330 € 6,985 € 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% VAT 20.0% 21.0% 19.0% 25.0% 17.5% cost/value relation average transaction price total cost tax register 11.54% 3.50% 1.00% 17.11% 5.87% 4.79% 3.75% 7.72% 13.42% 8.32% 18.88% 12.94% 7.32% 9.12% 8.24% 14.73% 5.40% 3.27% 3.65% 6.74% 13.42% 5.17% 12.60% 0.00% 0.00% 1.65% 4.00% 5.06% 3.50% 11.33% 5.42% 5.23% 1.81% 6.00% 12.00% 0.80% 1.00% 0.00% 2.00% 7.00% 1.50% 4.22% 0.33% 0.02% 0.68% 0.08% 0.05% 0.10% 0.29% 0.48% 0.02% 0.14% 0.09% 0.06% 0.05% 0.13% 0.22% 0.06% 0.09% 0.09% 0.06% 0.20% prof. fee 7.04% 4.18% 5.85% 4.10% 2.01% 3.67% 8.26% 4.53% 7.08% 7.50% 1.95% 7.23% 2.19% 2.68% 4.47% 2.05% 3.59% 4.65% 6.33% 3.61% 4.65% percent of total costs average transaction price tax register prof. fee 30.32% 8.66% 61.02% 73.63% 0.00% 0.00% 44.09% 51.78% 37.71% 42.07% 60.00% 41.89% 71.46% 19.81% 72.78% 81.48% 14.82% 30.55% 0.00% 29.67% 52.17% 28.99% 39.16% 1.93% 0.29% 14.29% 2.20% 0.68% 0.75% 3.49% 2.52% 0.14% 1.93% 0.97% 0.68% 0.34% 2.32% 6.81% 1.64% 1.31% 0.67% 1.18% 2.64% 24.44% 99.71% 85.71% 53.71% 47.54% 61.55% 54.45% 37.48% 57.97% 26.61% 79.22% 26.54% 18.18% 82.87% 62.65% 98.36% 69.02% 47.17% 69.83% 58.20% percent of professional fees average transaction price agent techn. lawyer 85.17% 14.83% 71.72% 85.47% 77.66% 70.65% 85.10% 85.59% 88.30% 56.52% 86.67% 50.10% 83.03% 84.55% 74.71% 83.81% 48.76% 59.89% 85.98% 94.80% 92.50% 77.55% 7.50% 5.58% 10.15% 6.15% 13.00% 28.41% 8.82% 5.43% 5.98% 11.21% 9.24% 13.20% 2.67% 28.28% 8.55% 11.13% 20.10% 1.69% 11.74% 11.70% 38.04% 13.33% 41.08% 16.97% 15.45% 25.29% 10.05% 38.24% 11.70% 14.02% 5.20% 0.00% 16.87% professional fees/value average transaction price agent techn. lawyer 6.00% 1.04% 3.00% 5.00% 3.19% 1.42% 3.13% 7.07% 4.00% 4.00% 6.50% 0.98% 6.00% 1.85% 2.00% 3.75% 1.00% 2.15% 4.00% 6.00% 3.34% 3.72% 0.27% 0.37% 0.28% 0.27% 1.02% 0.17% 0.38% 0.35% 0.46% 0.19% 0.48% 0.22% 1.18% 0.50% 0.46% 0.40% 0.06% 0.97% 0.53% 2.69% 1.00% 0.80% 1.23% 0.34% 0.68% 0.45% 0.78% 0.42% 0.65% 0.33% 0.00% 0.73% average 159,829 € average 9.07% total number of countries: 20 number of countries with data for technical services: 11 countries with technical services Nordic countries: agent/lawyer in italics Remarks: Estimated average prices are in italics. For the national average price of residential buildings, the figures for apartments and houses have been given equal weight. Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). Professional Fees for Legal Services for Conveyancing (without mortgage) Regulatory system Country Netherlands D Czech Republic L England L Scotland L Ireland L Slovakia L Hungary (solicitor) hybrid Poland N Germany N Slovenia N Spain N Austria N France N Belgium N Portugal N Italy N Greece hybrid Sweden S Finland S Denmark S 100,000 € 661 € 500 € 990 € 1,335 € 1,000 € 420 € 1,000 € 677 € 578 € 653 € 479 € 1,400 € 1,153 € 1,594 € 450 € 1,500 € 2,840 € 500 € 577 € 1,513 € 991 € 20 Legal services 250,000 € 693 € 500 € 1,170 € 1,631 € 2,000 € 420 € 2,100 € 1,430 € 1,140 € 968 € 663 € 1,900 € 2,391 € 2,448 € 521 € 1,950 € 6,140 € 500 € 577 € 1,513 € 1,533 € average price estimated 500,000 € residential house/ fee apartment 1,287 € 202,000 € 683 € 500 € 100,000 € 500 € 1,350 € 297,750 € 1,204 € 2,224 € 193,860 € 1,520 € 4,000 € 303,310 € 2,426 € 420 € 100,000 € 420 € 3,000 € 100,000 € 1,000 € 2,050 € 100,000 € 677 € 2,048 € 130,863 € 694 € 968 € 100,000 € 653 € 763 € 172,630 € 568 € 2,900 € 150,000 € 1,567 € 4,453 € 226,630 € 2,198 € 2,592 € 167,000 € 1,975 € 450 € 100,000 € 500 € 3,100 € 129,532 € 1,589 € 11,640 € 130,000 € 3,500 € 500 € 147,500 € 500 € 577 € 123,756 € 577 € 1,513 € 221,743 € 1,513 € 2,317 € 159,829 € 1,213 € Price level 2005 105.2% 57.8% 104.9% 104.9% 123.4% 57.6% 63.6% 59.6% 104.1% 76.4% 90.0% 102.9% 108.5% 104.3% 85.2% 102.6% 87.8% 120.6% 122.0% 135.8% GNP per person 106.4% 73.8% 108.8% 108.8% 120.4% 55.0% 61.1% 54.6% 106.0% 73.1% 90.2% 103.7% 106.9% 103.3% 71.3% 100.6% 84.9% 118.7% 112.8% 132.1% net earnings manufacture 29,554 € 7,337 € 33,688 € 33,688 € 32,233 € 5,445 € 5,848 € 5,200 € 31,916 € 8,901 € 18,004 € 28,009 € 25,050 € 28,324 € 12,086 € 19,636 € 17,140 € 25,479 € 25,006 € 31,202 € 21,187 € fee for average price percent of transaction value price GNP per net 100,000 € 250,000 € 500,000 € level person earnings 649 € 642 € 527 € 0.66% 0.28% 0.26% 865 € 678 € 1,556 € 0.50% 0.20% 0.10% 1,148 € 1,107 € 816 € 0.99% 0.47% 0.27% 1,449 € 1,397 € 1,030 € 1.34% 0.65% 0.44% 1,966 € 2,015 € 1,718 € 1.00% 0.80% 0.80% 729 € 764 € 1,761 € 0.42% 0.17% 0.08% 1,572 € 1,637 € 3,903 € 1.00% 0.84% 0.60% 1,136 € 1,240 € 2,972 € 0.68% 0.57% 0.41% 666 € 654 € 496 € 0.58% 0.46% 0.41% 854 € 893 € 1,673 € 0.65% 0.39% 0.19% 631 € 630 € 720 € 0.48% 0.27% 0.15% 1,523 € 1,511 € 1,277 € 1.40% 0.76% 0.58% 2,026 € 2,056 € 2,003 € 1.15% 0.96% 0.89% 1,894 € 1,912 € 1,592 € 1.59% 0.98% 0.52% 587 € 701 € 944 € 0.45% 0.21% 0.09% 1,548 € 1,579 € 1,847 € 1.50% 0.78% 0.62% 3,986 € 4,122 € 4,661 € 2.84% 2.46% 2.33% 415 € 421 € 448 € 0.50% 0.20% 0.10% 473 € 512 € 527 € 0.58% 0.23% 0.12% 1,114 € 1,145 € 1,107 € 1.51% 0.61% 0.30% 1,262 € 1,281 € 1,579 € 0.99% 0.61% 0.46% average price 0.34% 0.50% 0.40% 0.78% 0.80% 0.42% 1.00% 0.68% 0.53% 0.65% 0.33% 1.04% 0.97% 1.18% 0.50% 1.23% 2.69% 0.34% 0.47% 0.68% 0.78% average total number of countries Comparison of systems Regulatory system S L D N Nordic countries Lawyer countries Netherlands civil law notaries country average 100,000 € 863 € 849 € 661 € 943 € 991 € Legal services 250,000 € 863 € 1,144 € 693 € 1,490 € 1,533 € average price estimated 500,000 € residential house/ fee apartment 863 € 164,333 € 863 € 1,699 € 198,984 € 1,214 € 1,287 € 202,000 € 683 € 2,147 € 141,850 € 1,158 € 2,317 € 159,829 € 1,213 € Price level 2005 126.13% 89.72% 105.20% 92.62% GNP per person 121.20% 93.36% 106.40% 89.97% net average price net percent of transaction value earnings price GNP per earnings 100,000 € 250,000 € 500,000 € manufacture level person manufacture 27,229 € 667 € 693 € 694 € 0.86% 0.35% 0.17% 22,478 € 1,232 € 1,192 € 1,376 € 0.85% 0.46% 0.34% 29,554 € 649 € 642 € 527 € 0.66% 0.28% 0.26% 19,681 € 1,207 € 1,242 € 1,503 € 0.94% 0.60% 0.43% 1,262 € 1,281 € 1,579 € 0.99% 0.61% 0.46% average price 0.50% 0.58% 0.34% 0.79% 0.78% Remarks: Estimated average prices are in italics. Price levell 2005 from Eurostat, internet database (compared to EU 25) Net earning: One-earner married couple, at 100% of AW, with two children - Manufacturing Nordic: In Denmark, Finland and Sweden, the real estate agents draft the contract. Thus, part of the real estate agent's fee has to be considered as legal fees. Czech Republic: Legal fees are quoted only for advocats, who are involved in about 70% of all land sales. Denmark: On top of the buyer's lawyer's fee (flat fee of 1,013 €), we estimated the share of the legal services of the real estate agent as a flat fee of 500 € (same as in Finland and Sweden). England: 1 British Pound (GPB) = 1,5 Euro raw data used from: Woolwich and University of Greenwich School of Architecture and Construction (2006), Cost of Moving Home Survey 2006, available at: www.newsroom.barclays.co.uk/imagelibrary/detail.asp?MediaDetailsID=4633 England solicitors' fees and land register does not include search fee (flat fee of 207 GPB = 311 Euro). For Finland we estimate the legal fees as follows: 500.- Euro as part of(Lawyersestate agent's fee the contract drafting between 150-700 Euro). the real would charge for Finland: Hungary: Legal fees are Euro notaryfor advocats, of signature)more than 95% of all land sales. + 77.- quoted only (certification who handle Netherlands: For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. Spain: The notariel fees quoted include only the authentication of the transfer deed ("levering") and the mortgage, not the drafting of the sales contract, because in 70% of all sales, the real estate agent just fills out a form contract. The lawyer's fees comprise the civil law notary (269, 347 or 443 €) and the gestor administrativo (210, 316 or 330 € Sweden: respectively for the 100,000, 250,000 and 500,000 transaction value). For Sweden the legal fees comprise 500.- Euro (estimated part of the real estate agent's fee). Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). Transfer Costs for Conveyancing including Mortgage 100,000 € (including 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 6,000 € n.r. 3,000 € 5,000 € 4,147 € 1,651 € 3,125 € 8,000 € 4,000 € 4,000 € 4,000 € 2,000 € 6,000 € 1,850 € 2,000 € 3,750 € 1,000 € 2,150 € 4,000 € 6,000 € 3,600 € 3,764 € total number of countries: 20 n.r. 350 € 1,020 € 690 € 600 € 500 € n.r. 500 € n.r. 500 € n.r. n.r. 250 € 275 € 378 € 130 € n.r. 130 € 400 € 286 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,400 € 2,200 € 3,500 € 13,100 € 9,600 € 2,155 € 1,000 € 1,013 € 1,090 € 430 € 1,538 € 806 € 3,340 € 2,040 € 1,000 € 2,670 € 1,225 € 677 € 537 € 1,482 € 420 € 878 € 1,068 € 0€ 1,238 € 580 € 17 € 2,474 € 90 € 109 € 150 € 517 € 1,280 € 62 € 375 € 150 € 186 € 50 € 260 € 261 € 60 € 138 € 290 € 130 € 469 € 12,600 € 0€ 0€ 0€ 4,000 € 5,060 € 3,500 € 11,020 € 5,420 € 0€ 2,066 € 6,000 € 12,025 € 1,400 € 0€ 0€ 2,000 € 8,700 € 3,500 € 4,040 € 18,335 € 6,367 € 8,654 € 3,521 € 8,264 € 15,248 € 8,823 € 20,140 € 11,522 € 3,875 € 10,886 € 9,261 € 15,002 € 6,222 € 3,121 € 2,760 € 7,016 € 16,188 € 7,630 € 9,797 € 5,735 € 6,367 € 8,654 € 3,521 € 4,264 € 10,188 € 5,323 € 9,120 € 6,102 € 3,875 € 8,820 € 3,261 € 2,977 € 4,822 € 3,121 € 2,760 € 5,016 € 7,488 € 4,130 € 5,757 € prof. fees 7,400 € 5,155 € 6,350 € 6,180 € 3,431 € 4,155 € 10,038 € 4,806 € 7,840 € 6,040 € 3,500 € 8,670 € 3,075 € 2,927 € 4,562 € 2,860 € 2,700 € 4,878 € 7,198 € 4,000 € 5,288 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% total cost 13.10% 18.34% 6.37% 8.65% 3.52% 8.26% 15.25% 8.82% 20.14% 11.52% 3.88% 10.89% 9.26% 15.00% 6.22% 3.12% 2.76% 7.02% 16.19% 7.63% cost/value relation 100.000.- € tax register 3.50% 2.20% 12.60% 0.00% 0.00% 0.00% 4.00% 5.06% 3.50% 11.02% 5.42% 0.00% 2.07% 6.00% 12.03% 1.40% 0.00% 0.00% 2.00% 8.70% 3.50% 4.04% 0.58% 0.02% 2.47% 0.09% 0.11% 0.15% 0.52% 1.28% 0.06% 0.38% 0.15% 0.19% 0.05% 0.26% 0.26% 0.06% 0.14% 0.29% 0.13% 0.47% prof. fee 7.40% 5.16% 6.35% 6.18% 3.43% 4.16% 10.04% 4.81% 7.84% 6.04% 3.50% 8.67% 3.08% 2.93% 4.56% 2.86% 2.70% 4.88% 7.20% 4.00% 5.29% percent of total costs 100.000.- € tax register prof. fee 26.72% 16.79% 56.49% 68.72% 0.00% 0.00% 0.00% 48.40% 33.18% 39.67% 54.72% 47.04% 0.00% 18.98% 64.79% 80.16% 22.50% 0.00% 0.00% 28.51% 53.74% 45.87% 31.65% 3.16% 0.27% 28.59% 2.56% 1.32% 0.98% 5.86% 6.36% 0.54% 9.68% 1.38% 2.01% 0.33% 4.18% 8.36% 2.17% 1.97% 1.79% 1.70% 5.00% 28.12% 99.73% 71.41% 97.44% 50.28% 65.83% 54.47% 38.93% 52.42% 90.32% 79.65% 33.20% 19.51% 73.32% 91.64% 97.83% 69.52% 44.47% 52.42% 63.35% percent of professional fees 100.000.- € agent techn. lawyer 81.08% 18.92% 58.20% 78.74% 67.10% 48.12% 75.21% 79.69% 83.23% 51.02% 66.23% 57.14% 69.20% 60.16% 68.33% 82.21% 34.97% 79.63% 82.01% 83.36% 90.00% 69.78% 1.81% 10.00% 6.33% 9.74% 8.54% 6.03% 13.22% 4.81% 14.29% 6.38% 5.51% 16.50% 20.11% 14.44% 4.98% 41.80% 15.75% 16.39% 31.77% 10.35% 15.32% 16.77% 42.60% 33.77% 28.57% 30.80% 39.84% 23.13% 11.76% 51.82% 15.56% 17.99% 14.84% 0.00% 23.89% agent 6.00% 3.00% 5.00% 4.15% 1.65% 3.13% 8.00% 4.00% 4.00% 4.00% 2.00% 6.00% 1.85% 2.00% 3.75% 1.00% 2.15% 4.00% 6.00% 3.60% professional fees/value 100.000.- € techn. lawyer 1.40% 2.16% 0.35% 1.02% 0.69% 0.60% 0.50% 0.50% 0.50% 1.00% 1.01% 1.09% 0.43% 1.54% 0.81% 3.34% 2.04% 1.00% 2.67% 1.23% 0.25% 0.28% 0.38% 0.13% 0.13% 0.40% 0.44% 0.68% 0.54% 1.48% 0.42% 0.88% 1.07% 0.00% 1.24% average average 9.80% 3.76% number of countries with data for technical services: 13 countries with technical services 250,000 € (including 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 15,000 € n.r. 7,500 € 10,000 € 7,747 € 3,579 € 7,813 € 17,500 € 10,000 € 10,000 € 7,500 € 2,000 € 15,000 € 4,625 € 3,750 € 9,375 € 2,500 € 2,150 € 10,000 € 15,000 € 7,800 € 8,442 € total number of countries: 20 n.r. 350 € 1,020 € 750 € 600 € 500 € n.r. 500 € n.r. 700 € n.r. n.r. 250 € 275 € 600 € 230 € n.r. 202 € 400 € 319 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,900 € 5,500 € 8,750 € 31,150 € 22,400 € 3,352 € 1,000 € 1,013 € 1,420 € 430 € 3,188 € 1,595 € 6,640 € 3,770 € 2,000 € 3,800 € 1,350 € 1,430 € 657 € 1,780 € 420 € 1,305 € 1,422 € 0€ 1,924 € 1,275 € 17 € 5,624 € 225 € 109 € 375 € 1,080 € 3,150 € 62 € 375 € 150 € 186 € 50 € 260 € 587 € 60 € 138 € 353 € 130 € 985 € 31,500 € 0€ 0€ 2,520 € 10,000 € 12,650 € 8,750 € 28,000 € 14,420 € 10,000 € 4,316 € 15,000 € 30,062 € 3,500 € 2,506 € 0€ 5,000 € 21,750 € 8,750 € 10,874 € 43,627 € 11,367 € 15,404 € 8,494 € 18,952 € 34,213 € 21,425 € 48,290 € 25,752 € 15,075 € 23,266 € 21,161 € 35,542 € 14,067 € 7,973 € 2,860 € 16,443 € 38,727 € 17,080 € 22,543 € 12,127 € 11,367 € 15,404 € 5,974 € 8,952 € 21,563 € 12,675 € 20,290 € 11,332 € 5,075 € 18,950 € 6,161 € 5,480 € 10,567 € 5,467 € 2,860 € 11,443 € 16,977 € 8,330 € 11,670 € prof. Fees 16,900 € 10,852 € 11,350 € 9,780 € 5,749 € 8,843 € 21,188 € 11,595 € 17,140 € 11,270 € 4,700 € 18,800 € 5,975 € 5,430 € 10,307 € 4,880 € 2,800 € 11,305 € 16,624 € 8,200 € 10,684 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% total cost 12.46% 17.45% 4.55% 6.16% 3.40% 7.58% 13.69% 8.57% 19.32% 10.30% 6.03% 9.31% 8.46% 14.22% 5.63% 3.19% 1.14% 6.58% 15.49% 6.83% cost/value relation 250.000.- € tax register 3.50% 2.20% 12.60% 0.00% 0.00% 1.01% 4.00% 5.06% 3.50% 11.20% 5.77% 4.00% 1.73% 6.00% 12.02% 1.40% 1.00% 0.00% 2.00% 8.70% 3.50% 4.35% 0.51% 0.01% 2.25% 0.09% 0.04% 0.15% 0.43% 1.26% 0.02% 0.15% 0.06% 0.07% 0.02% 0.10% 0.23% 0.02% 0.06% 0.14% 0.05% 0.39% prof. fee 6.76% 4.34% 4.54% 3.91% 2.30% 3.54% 8.48% 4.64% 6.86% 4.51% 1.88% 7.52% 2.39% 2.17% 4.12% 1.95% 1.12% 4.52% 6.65% 3.28% 4.27% percent of total costs 250.000.- € tax register prof. fee 28.09% 17.66% 54.25% 72.20% 0.00% 0.00% 29.67% 52.77% 36.97% 40.84% 57.98% 56.00% 66.33% 18.55% 70.89% 84.58% 24.88% 31.43% 0.00% 30.41% 56.16% 51.23% 40.45% 2.92% 0.15% 36.51% 2.65% 0.58% 1.10% 5.04% 6.52% 0.24% 2.49% 0.64% 0.88% 0.14% 1.85% 7.36% 2.10% 0.84% 0.91% 0.76% 4.57% 24.87% 99.85% 63.49% 67.68% 46.66% 61.93% 54.12% 35.49% 43.76% 31.18% 80.81% 28.24% 15.28% 73.27% 61.21% 97.90% 68.75% 42.93% 48.01% 54.98% percent of professional fees 250.000.- € agent techn. lawyer 88.76% 11.24% 69.11% 88.11% 79.21% 62.25% 88.35% 82.59% 86.24% 58.34% 66.55% 42.55% 79.79% 77.41% 69.06% 90.96% 51.23% 76.79% 88.46% 90.23% 95.12% 76.56% 1.22% 4.88% 4.37% 6.72% 4.60% 2.67% 12.30% 8.21% 14.89% 2.92% 3.08% 10.43% 13.05% 6.79% 2.36% 30.89% 8.81% 10.36% 24.70% 4.87% 15.05% 13.76% 38.74% 33.45% 42.55% 20.21% 22.59% 26.34% 6.37% 36.48% 15.00% 11.54% 8.55% 0.00% 19.08% agent 6.00% 3.00% 4.00% 3.10% 1.43% 3.13% 7.00% 4.00% 4.00% 3.00% 0.80% 6.00% 1.85% 1.50% 3.75% 1.00% 0.86% 4.00% 6.00% 3.12% professional fees/value 250.000.- € techn. lawyer 0.76% 1.34% 0.14% 0.41% 0.30% 0.24% 0.20% 0.20% 0.28% 0.40% 0.41% 0.57% 0.17% 1.28% 0.64% 2.66% 1.51% 0.80% 1.52% 0.54% 0.10% 0.11% 0.24% 0.09% 0.08% 0.16% 0.20% 0.57% 0.26% 0.71% 0.17% 0.52% 0.57% 0.00% 0.77% average average 9.02% 3.38% number of countries with data for technical services: 13 countries with technical services 1 British Pound (GPB) = 1,5 Euro; 1 SKK (Slovac Rep.) = 0,027 Euro In Belgium, a medium tax rate of 11,5% was formed from the differing rates in Brussels, Flanders and Wallonia. For Finland, "lawyers" includes the 77€ notary fee for certification of the signature + 353 € banking fee for the mortgage registration (but not the 0.2% banking fee for the handling of loan/mortgage). For Italy the fees mentioned are based on the statutorily fixed tarif for notaries, which has been abolished in the summer of 2006. New data are not yet available. For Italy, we applied for 100.000.- up to 500.000.- € the first home tax rate of 3% (of the fiscal value of half of the purchase price). England including 0,1% mortgage fee (lawyer); Finland including bank fee for registration of the mortgage (for all transaction values) For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. For the Nordic countries, the legal services by the Nordic real estate agents are figured as part of their respective fee, not in the column for the lawyers' fees. 500,000 € (including 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 30,000 € n.r. 15,000 € 15,000 € 13,747 € 7,001 € 15,625 € 30,000 € 20,000 € 20,000 € 15,000 € 6,500 € 30,000 € 9,250 € 6,250 € 18,750 € 5,000 € 2,150 € 20,000 € 30,000 € 12,800 € 16,104 € total number of countries: 20 n.r. 500 € 1,020 € 900 € 600 € 500 € n.r. 500 € n.r. 600 € n.r. n.r. 250 € 275 € 741 € 300 € n.r. 313 € 400 € 345 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 2,900 € 11,000 € 17,500 € 61,400 € 43,900 € 3,609 € 1,000 € 1,013 € 1,850 € 430 € 5,938 € 2,875 € 12,140 € 5,350 € 4,000 € 5,450 € 2,090 € 2,050 € 657 € 2,372 € 420 € 1,553 € 1,622 € 0€ 2,866 € 2,150 € 17 € 10,874 € 330 € 109 € 750 € 2,018 € 6,280 € 62 € 625 € 150 € 186 € 50 € 260 € 848 € 60 € 138 € 449 € 130 € 1,824 € 63,000 € 0€ 0€ 15,075 € 20,000 € 25,300 € 17,500 € 56,300 € 29,420 € 37,500 € 8,066 € 30,000 € 60,125 € 7,000 € 15,036 € 0€ 10,000 € 43,500 € 17,500 € 23,641 € 83,759 € 16,517 € 26,654 € 25,156 € 36,764 € 62,488 € 42,393 € 95,220 € 49,832 € 49,225 € 43,666 € 41,526 € 68,725 € 26,942 € 23,997 € 2,930 € 31,691 € 75,884 € 30,830 € 44,780 € 20,759 € 16,517 € 26,654 € 10,081 € 16,764 € 37,188 € 24,893 € 38,920 € 20,412 € 11,725 € 35,600 € 11,526 € 8,600 € 19,942 € 8,961 € 2,930 € 21,691 € 32,384 € 13,330 € 21,139 € prof. Fees 32,900 € 18,609 € 16,500 € 15,780 € 9,751 € 16,655 € 36,438 € 22,875 € 32,640 € 20,350 € 11,100 € 35,450 € 11,340 € 8,550 € 19,682 € 8,113 € 2,870 € 21,553 € 31,935 € 13,200 € 19,315 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% total cost 12.28% 16.75% 3.30% 5.33% 5.03% 7.35% 12.50% 8.48% 19.04% 9.97% 9.85% 8.73% 8.31% 13.75% 5.39% 4.80% 0.59% 6.34% 15.18% 6.17% cost/value relation 500.000.- € tax register 3.50% 2.20% 12.60% 0.00% 0.00% 3.02% 4.00% 5.06% 3.50% 11.26% 5.88% 7.50% 1.61% 6.00% 12.03% 1.40% 3.01% 0.00% 2.00% 8.70% 3.50% 4.73% 0.03% 0.36% 0.43% 0.00% 2.17% 0.07% 0.02% 0.15% 0.40% 1.26% 0.01% 0.13% 0.03% 0.04% 0.01% 0.05% 0.17% 0.01% 0.03% prof. fee 6.58% 3.72% 3.30% 3.16% 1.95% 3.33% 7.29% 4.58% 6.53% 4.07% 2.22% 7.09% 2.27% 1.71% 3.94% 1.62% 0.57% 4.31% 6.39% 2.64% 3.86% percent of total costs 500.000.- € tax register prof. fee 28.50% 17.92% 53.58% 75.22% 0.00% 0.00% 59.93% 54.40% 40.49% 41.28% 59.13% 59.04% 76.18% 18.47% 72.24% 87.49% 25.98% 62.66% 0.00% 31.56% 57.32% 56.76% 45.33% 0.42% 4.26% 2.57% 0.10% 40.80% 1.31% 0.30% 1.20% 4.76% 6.60% 0.12% 1.27% 0.34% 0.45% 0.07% 0.97% 3.53% 2.05% 0.44% 22.22% 99.90% 59.20% 38.76% 45.30% 58.31% 53.96% 34.28% 40.84% 22.55% 81.18% 27.31% 12.44% 73.05% 33.81% 97.95% 68.01% 42.08% 42.82% 50.38% percent of professional fees 500.000.- € agent techn. lawyer 91.19% 8.81% 80.61% 90.91% 87.12% 71.80% 93.81% 82.33% 87.43% 61.27% 73.71% 58.56% 84.63% 81.57% 73.10% 95.26% 61.63% 74.91% 92.80% 93.94% 96.97% 81.68% 0.98% 3.03% 2.93% 4.50% 2.92% 1.40% 9.13% 10.45% 5.41% 1.53% 3.03% 6.46% 9.23% 3.60% 1.37% 19.39% 6.06% 6.42% 18.97% 2.58% 16.30% 12.57% 37.19% 26.29% 36.04% 15.37% 18.43% 23.98% 3.34% 29.24% 14.63% 7.20% 5.08% 0.00% 15.40% agent 6.00% 3.00% 3.00% 2.75% 1.40% 3.13% 6.00% 4.00% 4.00% 3.00% 1.30% 6.00% 1.85% 1.25% 3.75% 1.00% 0.43% 4.00% 6.00% 2.56% professional fees/value 500.000.- € techn. lawyer 0.58% 0.72% 0.10% 0.20% 0.18% 0.12% 0.10% 0.10% 0.12% 0.20% 0.20% 0.37% 0.09% 1.19% 0.58% 2.43% 1.07% 0.80% 1.09% 0.42% 0.05% 0.06% 0.15% 0.06% 0.06% 0.08% 0.11% 0.41% 0.13% 0.47% 0.08% 0.31% 0.32% 0.00% 0.57% average average 8.96% 3.22% number of countries with data for technical services: 13 countries with technical services average transaction price (including 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden average price Real e.agent Technical s. 150,000 € 9,000 € n.r. 167,000 € 100,000 € 221,743 € 297,750 € 123,756 € 226,630 € 130,863 € 130,000 € 100,000 € 303,310 € 129,532 € 202,000 € 100,000 € 100,000 € 193,860 € 100,000 € 100,000 € 172,630 € 147,500 € 5,010 € 5,000 € 7,069 € 4,233 € 3,867 € 16,020 € 5,235 € 5,200 € 6,500 € 2,960 € 7,772 € 3,737 € 2,000 € 3,750 € 1,939 € 2,150 € 4,000 € 10,358 € 4,930 € 5,536 € n.r. 350 € 1,020 € 779 € 600 € 500 € n.r. 500 € n.r. 679 € n.r. n.r. 250 € 275 € 517 € 1,020 € n.r. 165 € 400 € 353 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,567 € 3,300 € 5,250 € 19,117 € 13,867 € 2,690 € 1,000 € 1,013 € 1,502 € 430 € 2,931 € 968 € 4,000 € 2,040 € 2,426 € 2,892 € 1,310 € 677 € 537 € 1,668 € 420 € 878 € 1,239 € 0€ 1,509 € 890 € 17 € 5,031 € 245 € 109 € 340 € 633 € 1,625 € 62 € 428 € 150 € 186 € 50 € 260 € 465 € 60 € 138 € 321 € 130 € 722 € 21,042 € 0€ 0€ 4,918 € 4,950 € 11,467 € 4,580 € 14,729 € 5,420 € 15,864 € 2,509 € 12,120 € 12,025 € 1,400 € 1,939 € 0€ 2,000 € 15,019 € 5,163 € 7,020 € 29,632 € 6,367 € 14,132 € 11,676 € 9,957 € 31,258 € 11,416 € 26,054 € 14,022 € 22,357 € 13,323 € 17,353 € 15,002 € 6,222 € 6,528 € 3,650 € 7,016 € 27,101 € 10,623 € 15,140 € 8,590 € 6,367 € 14,132 € 6,758 € 5,007 € 19,791 € 6,836 € 11,325 € 8,602 € 6,493 € 10,814 € 5,233 € 2,977 € 4,822 € 4,589 € 3,650 € 5,016 € 12,083 € 5,460 € 8,121 € prof. fees 10,567 € 7,700 € 6,350 € 9,102 € 6,513 € 4,898 € 19,451 € 6,203 € 9,700 € 8,540 € 6,065 € 10,664 € 5,047 € 2,927 € 4,562 € 4,124 € 3,590 € 4,878 € 11,762 € 5,330 € 7,399 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% cost/value relation average transaction price total cost tax register 12.74% 3.50% 2.20% 17.74% 6.37% 6.37% 3.92% 8.05% 13.79% 8.72% 20.04% 14.02% 7.37% 10.29% 8.59% 15.00% 6.22% 3.37% 3.65% 7.02% 15.70% 7.20% 12.60% 0.00% 0.00% 1.65% 4.00% 5.06% 3.50% 11.33% 5.42% 5.23% 1.94% 6.00% 12.03% 1.40% 1.00% 0.00% 2.00% 8.70% 3.50% 4.44% 0.53% 0.02% 2.27% 0.08% 0.09% 0.15% 0.48% 1.25% 0.06% 0.14% 0.12% 0.09% 0.05% 0.26% 0.24% 0.06% 0.14% 0.19% 0.09% 0.43% prof. fee 7.04% 4.61% 6.35% 4.10% 2.19% 3.96% 8.58% 4.74% 7.46% 8.54% 2.00% 8.23% 2.50% 2.93% 4.56% 2.13% 3.59% 4.88% 6.81% 3.61% 4.94% percent of total costs average transaction price tax register prof. fee 27.46% 17.26% 55.27% 71.01% 0.00% 0.00% 42.12% 49.72% 36.69% 40.12% 56.53% 38.65% 70.96% 18.83% 69.84% 80.16% 22.50% 29.70% 0.00% 28.51% 55.42% 48.60% 39.34% 3.00% 0.27% 35.60% 2.10% 1.09% 1.09% 5.54% 6.24% 0.44% 1.92% 1.12% 1.07% 0.33% 4.18% 7.12% 1.64% 1.97% 1.18% 1.22% 4.72% 25.98% 99.73% 64.40% 55.78% 49.19% 62.23% 54.34% 37.23% 60.90% 27.13% 80.04% 29.08% 19.51% 73.32% 63.18% 98.36% 69.52% 43.40% 50.18% 55.94% percent of professional fees average transaction price agent techn. lawyer 85.17% 14.83% 65.07% 78.74% 77.66% 64.98% 78.97% 82.36% 84.39% 53.61% 76.11% 48.80% 72.88% 74.04% 68.33% 82.21% 47.01% 59.89% 82.01% 88.06% 92.50% 73.14% 1.40% 7.50% 6.21% 9.56% 8.54% 6.03% 12.53% 28.41% 11.19% 5.15% 5.51% 11.21% 11.95% 12.25% 2.57% 34.93% 15.75% 11.13% 23.06% 8.78% 15.07% 15.61% 41.24% 23.89% 40.01% 27.12% 25.96% 23.13% 11.76% 40.46% 11.70% 17.99% 10.54% 0.00% 20.65% professional fees/value average transaction price agent techn. lawyer 6.00% 1.04% 3.00% 5.00% 3.19% 1.42% 3.13% 7.07% 4.00% 4.00% 6.50% 0.98% 6.00% 1.85% 2.00% 3.75% 1.00% 2.15% 4.00% 6.00% 3.34% 3.72% 0.10% 0.27% 0.35% 0.25% 0.28% 0.27% 1.02% 0.22% 0.38% 0.35% 0.46% 0.26% 0.48% 0.22% 1.61% 1.00% 0.46% 0.50% 0.35% 1.29% 0.74% 3.08% 2.04% 0.80% 2.23% 0.65% 0.68% 0.54% 0.86% 0.42% 0.88% 0.72% 0.00% 0.99% average 159,829 € average 9.81% total number of countries: 20 number of countries with data for technical services: 13 countries with technical services Nordic countries: agent/lawyer in italics Remarks: Estimated average prices are in italics. For the national average price of residential buildings, the figures for apartments and houses have been given equal weight. Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). Professional Fees for Legal Services for Conveyancing including 100% Mortgage Regulatory system Country Netherlands D Czech Republic L England L Scotland L Ireland L Slovakia L Hungary (solicitor) hybrid Poland N Germany N Slovenia N Spain N Austria N France N Belgium N Portugal N Italy N Greece hybrid Sweden S Finland S Denmark S 100,000 € 1,225 € 1,000 € 1,090 € 1,482 € 1,000 € 420 € 2,040 € 677 € 806 € 878 € 1,068 € 1,400 € 1,538 € 2,155 € 537 € 2,670 € 3,340 € 500 € 930 € 1,513 € 1,313 € 20 Legal services 250,000 € 1,350 € 1,000 € 1,420 € 1,780 € 2,000 € 420 € 3,770 € 1,430 € 1,595 € 1,305 € 1,422 € 1,900 € 3,188 € 3,352 € 657 € 3,800 € 6,640 € 500 € 930 € 1,513 € 1,999 € average price estimated 500,000 € residential house/ fee apartment 2,090 € 202,000 € 1,310 € 1,000 € 100,000 € 1,000 € 1,850 € 297,750 € 1,502 € 2,372 € 193,860 € 1,668 € 4,000 € 303,310 € 2,426 € 420 € 100,000 € 420 € 5,350 € 100,000 € 2,040 € 2,050 € 100,000 € 677 € 2,875 € 130,863 € 968 € 1,553 € 100,000 € 878 € 1,622 € 172,630 € 1,239 € 2,900 € 150,000 € 1,567 € 5,938 € 226,630 € 2,931 € 3,609 € 167,000 € 2,690 € 537 € 100,000 € 1,000 € 5,450 € 129,532 € 2,892 € 12,140 € 130,000 € 4,000 € 500 € 147,500 € 500 € 930 € 123,756 € 930 € 1,513 € 221,743 € 1,513 € 2,935 € 159,829 € 1,608 € Price level 2005 105.2% 57.8% 104.9% 104.9% 123.4% 57.6% 63.6% 59.6% 104.1% 76.4% 90.0% 102.9% 108.5% 104.3% 85.2% 102.6% 87.8% 120.6% 122.0% 135.8% GNP per person 106.4% 73.8% 108.8% 108.8% 120.4% 55.0% 61.1% 54.6% 106.0% 73.1% 90.2% 103.7% 106.9% 103.3% 71.3% 100.6% 84.9% 118.7% 112.8% 132.1% net earnings manufacture 29,554 € 7,337 € 33,688 € 33,688 € 32,233 € 5,445 € 5,848 € 5,200 € 31,916 € 8,901 € 18,004 € 28,009 € 25,050 € 28,324 € 12,086 € 19,636 € 17,140 € 25,479 € 25,006 € 31,202 € 21,187 € fee for average price percent of transaction value price GNP per net 100,000 € 250,000 € 500,000 € level person earnings 1,245 € 1,231 € 1,012 € 1.23% 0.54% 0.42% 1,730 € 1,355 € 3,111 € 1.00% 0.40% 0.20% 1,432 € 1,381 € 1,018 € 1.09% 0.57% 0.37% 1,591 € 1,534 € 1,131 € 1.48% 0.71% 0.47% 1,966 € 2,015 € 1,718 € 1.00% 0.80% 0.80% 729 € 764 € 1,761 € 0.42% 0.17% 0.08% 3,208 € 3,339 € 7,963 € 2.04% 1.51% 1.07% 1,136 € 1,240 € 2,972 € 0.68% 0.57% 0.41% 930 € 914 € 693 € 0.81% 0.64% 0.58% 1,149 € 1,200 € 2,250 € 0.88% 0.52% 0.31% 1,377 € 1,374 € 1,571 € 1.07% 0.57% 0.32% 1,523 € 1,511 € 1,277 € 1.40% 0.76% 0.58% 2,701 € 2,742 € 2,671 € 1.54% 1.28% 1.19% 2,579 € 2,604 € 2,168 € 2.16% 1.34% 0.72% 1,174 € 1,403 € 1,889 € 0.54% 0.26% 0.11% 2,819 € 2,875 € 3,363 € 2.67% 1.52% 1.09% 4,556 € 4,711 € 5,327 € 3.34% 2.66% 2.43% 415 € 421 € 448 € 0.50% 0.20% 0.10% 762 € 825 € 849 € 0.93% 0.37% 0.19% 1,114 € 1,145 € 1,107 € 1.51% 0.61% 0.30% 1,707 € 1,729 € 2,215 € 1.31% 0.80% 0.59% average price 0.65% 1.00% 0.50% 0.86% 0.80% 0.42% 2.04% 0.68% 0.74% 0.88% 0.72% 1.04% 1.29% 1.61% 1.00% 2.23% 3.08% 0.34% 0.75% 0.68% 1.07% average total number of countries Comparison of systems Regulatory system S L D N Nordic countries Lawyer countries Netherlands civil law notaries country average 100,000 € 981 € 998 € 1,225 € 1,303 € 1,313 € Legal services 250,000 € 981 € 1,324 € 1,350 € 2,072 € 1,999 € average price estimated 500,000 € residential house/ fee apartment 981 € 164,333 € 981 € 1,928 € 198,984 € 1,403 € 2,090 € 202,000 € 1,310 € 2,948 € 141,850 € 1,649 € 2,935 € 159,829 € 1,608 € Price level 2005 126.13% 89.72% 105.20% 92.62% GNP per person 121.20% 93.36% 106.40% 89.97% net average price percent of transaction value earnings price GNP per net 100,000 € 250,000 € 500,000 € manufacture level person earnings 27,229 € 764 € 797 € 801 € 0.98% 0.39% 0.20% 22,478 € 1,490 € 1,410 € 1,748 € 1.00% 0.53% 0.39% 29,554 € 1,245 € 1,231 € 1,012 € 1.23% 0.54% 0.42% 19,681 € 1,710 € 1,762 € 2,095 € 1.30% 0.83% 0.59% 1,707 € 1,729 € 2,215 € 1.31% 0.80% 0.59% average price 0.59% 0.72% 0.65% 1.13% 1.07% Remarks: Estimated average prices are in italics. Price levell 2005 from Eurostat, internet database (compared to EU 25) Net earning: One-earner married couple, at 100% of AW, with two children - Manufacturing Nordic: In Denmark, Finland and Sweden, the real estate agents draft the contract. Thus, part of the real estate agent's fee has to be considered as legal fees. Czech Republic: Legal fees are quoted only for advocats, who are involved in about 70% of all land sales. Denmark: On top of the buyer's lawyer's fee (flat fee of 1,013 €), we estimated the share of the legal services of the real estate agent as a flat fee of 500 € (same as in Finland and Sweden). 1 British Pound (GPB) = 1,5 Euro In England, an additional legal fee of 0.25% of the loan is allowed by Law Society Guidance. However, it seems to be less common than in Scotland. So we included a 0.1% in the average costs. England solicitors' fees and land register does not include search fee (flat fee of 207 GPB = 311 Euro). Finland: For Finland we estimate the legal fees as follows: 500.- Euro as part of(Lawyersestate agent's fee the contract drafting between 150-700 Euro). the real would charge for + 353,2 Euro registration service of the bank for the mortgage Hungary: Legal fees are Euro notaryfor advocats, of signature)more than 95% of all land sales. + 77.- quoted only (certification who handle Netherlands: For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. Spain: The notariel fees quoted include only the authentication of the transfer deed ("levering") and the mortgage, not the drafting of the sales contract, because in 70% of all sales, the real estate agent just fills out a form contract. The lawyer's fees comprise the civil law notary (648, 790 or 962 €) and the gestor administrativo (410, 632 or 660 € Sweden: respectively for the 100,000, 250,000 and 500,000 transaction value). For Sweden the legal fees comprise 500.- Euro (estimated part of the real estate agent's fee). Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). England: Additional Costs for 100% Mortgage (provisional figures! - last changes 15. February 2007) 100,000 € (additional costs for 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 0€ n.r. 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ total number of countries: 20 n.r. 0€ 0€ 240 € 0€ 0€ n.r. 0€ n.r. 0€ n.r. n.r. 250 € 275 € 0€ 0€ n.r. 130 € 0€ 45 € Lawyers Land regist. Transfer tax 0€ 1,200 € 0€ 561 € 500 € 0€ 100 € 353 € 385 € 228 € 500 € 1,040 € 0€ 1,170 € 564 € 0€ 87 € 147 € 0€ 225 € 589 € 0€ 322 € 250 € 0€ 1,687 € 0€ 44 € 50 € 207 € 790 € 44 € 0€ 35 € 73 € 0€ 135 € 33 € 0€ 50 € 161 € 40 € 240 € 1,100 € 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 168 € 0€ 2,025 € 600 € 0€ 0€ 0€ 1,700 € 2,000 € 380 € cost difference total cost excl tax prof. fees 1,200 € 1,200 € 0€ 1,911 € 500 € 1,687 € 340 € 397 € 435 € 435 € 1,290 € 1,084 € 0€ 1,373 € 637 € 2,275 € 1,097 € 180 € 0€ 275 € 2,580 € 2,040 € 987 € 811 € 500 € 1,687 € 340 € 397 € 435 € 435 € 1,290 € 1,084 € 0€ 1,205 € 637 € 250 € 497 € 180 € 0€ 275 € 880 € 40 € 607 € 561 € 500 € 0€ 340 € 353 € 385 € 228 € 500 € 1,040 € 0€ 1,170 € 564 € 250 € 362 € 147 € 0€ 225 € 719 € 0€ 367 € 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% VAT 20.0% 21.0% 19.0% 25.0% 17.5% cost/value relation 100.000.- € tax register 0.00% 1.20% 1.10% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.17% 0.00% 2.03% 0.60% 0.00% 0.00% 0.00% 1.70% 2.00% 0.38% 0.25% 0.00% 1.69% 0.00% 0.04% 0.05% 0.21% 0.79% 0.04% 0.00% 0.03% 0.07% 0.00% 0.14% 0.03% 0.00% 0.05% 0.16% 0.04% 0.24% percent of total costs 100.000.- € tax register prof. fee 0.00% 100.00% 0.00% 57.56% 13.08% 29.36% 0.00% 100.00% 88.92% 88.51% 52.41% 38.76% 95.94% 85.23% 88.54% 10.99% 33.00% 81.67% 81.82% 27.87% 0.00% 45.15% 0.00% 13.23% 20.36% 56.77% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 18.08% 75.97% 0.00% 0.00% 70.59% 0.00% 0.00% 29.41% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 24.03% 100.00% 100.00% 81.92% percent of professional fees 100.000.- € agent techn. lawyer 0.00% 100.00% professional fees/value 100.000.- € techn. lawyer 0.00% 0.56% 0.00% 0.00% 0.24% 0.00% 0.00% 0.00% 0.00% 0.50% 0.00% 0.10% 0.35% 0.39% 0.23% 0.50% 1.04% 0.00% 1.17% 0.56% 0.25% 0.28% 0.00% 0.00% 0.13% 0.00% 0.07% 0.00% 0.09% 0.15% 0.00% 0.23% 0.59% 0.00% 0.32% total cost 1.20% 1.91% 0.50% 1.69% 0.34% 0.40% 0.44% 0.44% 1.29% 1.08% 0.00% 1.37% 0.64% 2.28% 1.10% 0.18% 0.00% 0.28% 2.58% 2.04% prof. fee 0.00% 0.56% 0.50% 0.00% 0.34% 0.35% 0.39% 0.23% 0.50% 1.04% 0.00% 1.17% 0.56% 0.25% 0.36% 0.15% 0.00% 0.23% 0.72% 0.00% 0.37% agent 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 12.24% 0.00% 89.01% 54.69% 0.00% 0.00% 65.89% 98.04% 18.87% 0.00% 11.08% 11.49% 47.59% 61.24% 4.06% 2.53% 11.46% 0.00% 12.31% 18.33% 18.18% 6.24% 1.96% 20.98% average average 0.99% 0.00% number of countries with data for technical services: 13 countries with technical services 250,000 € (additional costs for 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 0€ n.r. 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ total number of countries: 20 n.r. 0€ 0€ 225 € 0€ 0€ n.r. 0€ n.r. 200 € n.r. n.r. 250 € 275 € 0€ 0€ n.r. 202 € 0€ 58 € Lawyers Land regist. Transfer tax 0€ 3,000 € 0€ 904 € 500 € 0€ 250 € 353 € 797 € 455 € 500 € 1,670 € 0€ 1,850 € 657 € 0€ 136 € 149 € 0€ 338 € 759 € 0€ 466 € 450 € 0€ 3,937 € 0€ 44 € 125 € 432 € 1,950 € 44 € 0€ 35 € 73 € 0€ 135 € 33 € 0€ 50 € 172 € 40 € 526 € 2,750 € 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 168 € 0€ 5,062 € 1,500 € 0€ 0€ 0€ 4,250 € 5,000 € 937 € cost difference total cost excl tax prof. fees 3,000 € 3,000 € 0€ 4,104 € 500 € 3,937 € 475 € 397 € 922 € 887 € 2,450 € 1,714 € 200 € 2,053 € 730 € 5,312 € 2,046 € 182 € 0€ 388 € 5,383 € 5,040 € 1,986 € 1,354 € 500 € 3,937 € 475 € 397 € 922 € 887 € 2,450 € 1,714 € 200 € 1,885 € 730 € 250 € 546 € 182 € 0€ 388 € 1,133 € 40 € 1,049 € 904 € 500 € 0€ 475 € 353 € 797 € 455 € 500 € 1,670 € 200 € 1,850 € 657 € 250 € 411 € 149 € 0€ 338 € 961 € 0€ 524 € 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% 19.0% 25.0% 17.5% VAT 20.0% total cost 1.20% 1.64% 0.20% 1.57% 0.19% 0.16% 0.37% 0.35% 0.98% 0.69% 0.08% 0.82% 0.29% 2.12% 0.82% 0.07% 0.00% 0.16% 2.15% 2.02% cost/value relation 250.000.- € tax register 0.00% 1.20% 1.10% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.07% 0.00% 2.02% 0.60% 0.00% 0.00% 0.00% 1.70% 2.00% 0.37% 0.18% 0.00% 1.57% 0.00% 0.02% 0.05% 0.17% 0.78% 0.02% 0.00% 0.01% 0.03% 0.00% 0.05% 0.01% 0.00% 0.02% 0.07% 0.02% 0.21% prof. fee 0.00% 0.36% 0.20% 0.00% 0.19% 0.14% 0.32% 0.18% 0.20% 0.67% 0.08% 0.74% 0.26% 0.10% 0.16% 0.06% 0.00% 0.14% 0.38% 0.00% 0.21% percent of total costs 250.000.- € tax register prof. fee 0.00% 100.00% 0.00% 67.01% 10.96% 22.03% 0.00% 100.00% 88.92% 86.44% 51.30% 20.41% 97.43% 100.00% 90.12% 90.00% 4.71% 20.10% 81.87% 87.10% 17.85% 0.00% 47.91% percent of professional fees 250.000.- € agent techn. lawyer 0.00% 100.00% agent 0.00% 0.00% 0.00% professional fees/value 250.000.- € techn. lawyer 0.00% 0.36% 0.00% 0.00% 0.09% 0.00% 0.00% 0.00% 0.08% 0.20% 0.00% 0.10% 0.14% 0.32% 0.18% 0.20% 0.67% 0.00% 0.74% 0.26% 0.10% 0.11% 0.00% 0.00% 0.08% 0.00% 0.04% 0.00% 0.05% 0.06% 0.00% 0.14% 0.30% 0.00% 0.19% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 8.18% 0.00% 95.29% 73.30% 0.00% 0.00% 78.95% 99.21% 21.10% 0.00% 11.08% 13.56% 48.70% 79.59% 2.57% 0.00% 1.69% 10.00% 0.00% 6.60% 18.13% 12.90% 3.20% 0.79% 20.99% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 21.02% 16.76% 25.79% 66.85% 0.00% 0.00% 47.37% 0.00% 0.00% 52.63% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 100.00% 100.00% 0.00% 33.15% 100.00% 100.00% 78.98% 58.24% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% average average 0.79% number of countries with data for technical services: 13 countries with technical services 1 British Pound (GPB) = 1,5 Euro; 1 SKK (Slovac Rep.) = 0,027 Euro In Belgium, a medium tax rate of 11,5% was formed from the differing rates in Brussels, Flanders and Wallonia. For Finland, "lawyers" includes the 77€ notary fee for certification of the signature + 353 € banking fee for the mortgage registration (but not the 0.2% banking fee for the handling of loan/mortgage). For Italy the fees mentioned are based on the statutorily fixed tarif for notaries, which has been abolished in the summer of 2006. New data are not yet available. For Italy, we applied for 100.000.- up to 500.000.- € the first home tax rate of 3% (of the fiscal value of half of the purchase price). England including 0,1% mortgage fee (lawyer); Finland including bank fee for registration of the mortgage (for all transaction values) For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. For the Nordic countries, the legal services by the Nordic real estate agents are figured as part of their respective fee, not in the column for the lawyers' fees. 500,000 € (additional costs for 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 0€ n.r. 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ total number of countries: 20 n.r. 0€ 0€ 225 € 0€ 0€ n.r. 0€ n.r. 0€ n.r. n.r. 250 € 275 € 0€ 0€ n.r. 313 € 0€ 53 € Lawyers Land regist. Transfer tax 0€ 6,000 € 0€ 1,017 € 500 € 0€ 500 € 353 € 1,485 € 827 € 500 € 2,350 € 0€ 2,350 € 803 € 0€ 136 € 148 € 0€ 585 € 859 € 0€ 621 € 500 € 0€ 7,687 € 0€ 44 € 250 € 808 € 3,890 € 44 € 0€ 35 € 73 € 0€ 135 € 32 € 0€ 50 € 216 € 40 € 990 € 5,500 € 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 168 € 0€ 10,125 € 3,000 € 0€ 0€ 0€ 8,500 € 10,000 € 1,865 € cost difference total cost excl tax prof. Fees 6,000 € 6,000 € 0€ 7,017 € 500 € 7,687 € 725 € 397 € 1,735 € 1,635 € 4,390 € 2,394 € 0€ 2,553 € 876 € 10,375 € 3,546 € 180 € 0€ 635 € 9,888 € 10,040 € 3,529 € 1,517 € 500 € 7,687 € 725 € 397 € 1,735 € 1,635 € 4,390 € 2,394 € 0€ 2,385 € 876 € 250 € 546 € 180 € 0€ 635 € 1,388 € 40 € 1,664 € 1,017 € 500 € 0€ 725 € 353 € 1,485 € 827 € 500 € 2,350 € 0€ 2,350 € 803 € 250 € 411 € 148 € 0€ 585 € 1,172 € 0€ 674 € 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% VAT 20.0% 21.0% 19.0% 25.0% 17.5% total cost 1.20% 1.40% 0.10% 1.54% 0.15% 0.08% 0.35% 0.33% 0.88% 0.48% 0.00% 0.51% 0.18% 2.08% 0.71% 0.04% 0.00% 0.13% 1.98% 2.01% cost/value relation 500.000.- € tax register 0.00% 1.20% 1.10% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.03% 0.00% 2.03% 0.60% 0.00% 0.00% 0.00% 1.70% 2.00% 0.37% 0.01% 0.20% 0.10% 0.00% 1.54% 0.00% 0.01% 0.05% 0.16% 0.78% 0.01% 0.00% 0.01% 0.01% 0.00% 0.03% 0.01% 0.00% 0.01% prof. fee 0.00% 0.20% 0.10% 0.00% 0.15% 0.07% 0.30% 0.17% 0.10% 0.47% 0.00% 0.47% 0.16% 0.05% 0.08% 0.03% 0.00% 0.12% 0.23% 0.00% 0.13% percent of total costs 500.000.- € tax register prof. fee 0.00% 100.00% 0.00% 78.38% 7.13% 14.50% 0.00% 100.00% 88.92% 85.59% 50.58% 11.39% 98.16% 92.06% 91.67% 2.41% 11.60% 82.22% 92.13% 11.85% 0.40% 20.60% 0.00% 41.65% percent of professional fees 500.000.- € agent techn. lawyer 0.00% 100.00% agent 0.00% 0.00% 0.00% professional fees/value 500.000.- € techn. lawyer 0.00% 0.20% 0.00% 0.00% 0.05% 0.00% 0.00% 0.00% 0.00% 0.10% 0.00% 0.10% 0.07% 0.30% 0.17% 0.10% 0.47% 0.00% 0.47% 0.16% 0.05% 0.06% 0.00% 0.00% 0.06% 0.00% 0.02% 0.00% 0.03% 0.03% 0.00% 0.12% 0.17% 0.00% 0.12% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 6.58% 0.00% 97.59% 84.59% 0.00% 0.00% 85.96% 99.60% 22.64% 0.00% 11.08% 14.41% 49.42% 88.61% 1.84% 1.36% 8.33% 0.00% 3.81% 17.78% 7.87% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 26.71% 11.23% 17.28% 66.85% 0.00% 0.00% 31.03% 0.00% 0.00% 68.97% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 100.00% 100.00% 0.00% 33.15% 100.00% 100.00% 73.29% 58.77% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% average average 0.71% number of countries with data for technical services: 13 countries with technical services average transaction price (additional costs for 100% mortgage) Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden average price Real e.agent Technical s. 150,000 € 0€ n.r. 167,000 € 100,000 € 221,743 € 297,750 € 123,756 € 226,630 € 130,863 € 130,000 € 100,000 € 303,310 € 129,532 € 202,000 € 100,000 € 100,000 € 193,860 € 100,000 € 100,000 € 172,630 € 147,500 € 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ n.r. 0€ 0€ 225 € 0€ 0€ n.r. 0€ n.r. 157 € n.r. n.r. 250 € 275 € 0€ 0€ n.r. 165 € 0€ 54 € Lawyers Land regist. Transfer tax 0€ 1,800 € 0€ 714 € 500 € 0€ 298 € 353 € 733 € 275 € 500 € 1,040 € 0€ 1,304 € 627 € 0€ 87 € 148 € 0€ 225 € 671 € 0€ 374 € 339 € 0€ 3,513 € 0€ 44 € 113 € 253 € 1,008 € 44 € 0€ 35 € 73 € 0€ 135 € 33 € 0€ 50 € 166 € 40 € 382 € 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 168 € 0€ 25 € 600 € 0€ 0€ 0€ 2,935 € 2,950 € 334 € cost difference total cost excl tax prof. fees 1,800 € 1,800 € 0€ 1,054 € 500 € 3,513 € 523 € 397 € 846 € 528 € 1,508 € 1,084 € 157 € 1,507 € 700 € 275 € 1,097 € 181 € 0€ 275 € 3,937 € 2,990 € 1,144 € 1,054 € 500 € 3,513 € 523 € 397 € 846 € 528 € 1,508 € 1,084 € 157 € 1,339 € 700 € 250 € 497 € 181 € 0€ 275 € 1,003 € 40 € 810 € 714 € 500 € 0€ 523 € 353 € 733 € 275 € 500 € 1,040 € 157 € 1,304 € 627 € 250 € 362 € 148 € 0€ 225 € 836 € 0€ 427 € 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% VAT 20.0% 21.0% 19.0% 25.0% 17.5% cost/value relation average transaction price total cost tax register 1.20% 0.00% 1.20% 0.63% 0.50% 1.58% 0.18% 0.32% 0.37% 0.40% 1.16% 1.08% 0.05% 1.16% 0.35% 0.28% 1.10% 0.09% 0.00% 0.28% 2.28% 2.03% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.13% 0.00% 0.03% 0.60% 0.00% 0.00% 0.00% 1.70% 2.00% 0.22% 0.20% 0.00% 1.58% 0.00% 0.04% 0.05% 0.19% 0.78% 0.04% 0.00% 0.03% 0.04% 0.00% 0.14% 0.02% 0.00% 0.05% 0.10% 0.03% 0.22% prof. fee 0.00% 0.43% 0.50% 0.00% 0.18% 0.29% 0.32% 0.21% 0.38% 1.04% 0.05% 1.01% 0.31% 0.25% 0.36% 0.08% 0.00% 0.23% 0.48% 0.00% 0.31% percent of total costs average transaction price tax register prof. fee 0.00% 100.00% 0.00% 0.00% 32.21% 67.79% 0.00% 100.00% 88.92% 86.61% 52.03% 33.17% 95.94% 100.00% 86.53% 89.58% 90.91% 33.00% 81.79% 81.82% 21.24% 0.00% 55.47% percent of professional fees average transaction price agent techn. lawyer 0.00% 100.00% professional fees/value average transaction price agent techn. lawyer 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.08% 0.00% 0.00% 0.00% 0.05% 0.00% 0.43% 0.50% 0.00% 0.10% 0.29% 0.32% 0.21% 0.38% 1.04% 0.00% 1.01% 0.31% 0.25% 0.28% 0.00% 0.00% 0.10% 0.00% 0.06% 0.00% 0.09% 0.08% 0.00% 0.23% 0.39% 0.00% 0.27% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 11.15% 0.00% 9.09% 54.69% 0.00% 0.00% 74.54% 98.66% 12.41% 0.00% 11.08% 13.39% 47.97% 66.83% 4.06% 0.00% 2.32% 10.42% 0.00% 12.31% 18.21% 18.18% 4.22% 1.34% 22.13% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 43.04% 0.00% 0.00% 0.00% 56.96% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 100.00% 100.00% 0.00% 24.03% 100.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 19.72% 16.94% 26.06% 75.97% 0.00% 80.28% 58.06% average 159,829 € average 0.75% total number of countries: 20 number of countries with data for technical services: 13 countries with technical services Nordic countries: agent/lawyer in italics Remarks: Estimated average prices are in italics. For the national average price of residential buildings, the figures for apartments and houses have been given equal weight. Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). Professional Fees for Legal Services for additonal 100% Mortgage Regulatory system Country Netherlands D Czech Republic L England L Scotland L Ireland L Slovakia L Hungary (solicitor) hybrid Poland N Germany N Slovenia N Spain N Austria N France N Belgium N Portugal N Italy N Greece hybrid Sweden S Finland S Denmark S 100,000 € 564 € 500 € 100 € 147 € 0€ 0€ 1,040 € 0€ 228 € 225 € 589 € 0€ 385 € 561 € 87 € 1,170 € 500 € 0€ 353 € 0€ 322 € 20 Legal services 250,000 € 657 € 500 € 250 € 149 € 0€ 0€ 1,670 € 0€ 455 € 338 € 759 € 0€ 797 € 904 € 136 € 1,850 € 500 € 0€ 353 € 0€ 466 € average price estimated 500,000 € residential house/ fee apartment 803 € 202,000 € 627 € 500 € 100,000 € 500 € 500 € 297,750 € 298 € 148 € 193,860 € 148 € 0€ 303,310 € 0€ 0€ 100,000 € 0€ 2,350 € 100,000 € 1,040 € 0€ 100,000 € 0€ 827 € 130,863 € 275 € 585 € 100,000 € 225 € 859 € 172,630 € 671 € 0€ 150,000 € 0€ 1,485 € 226,630 € 733 € 1,017 € 167,000 € 714 € 87 € 100,000 € 500 € 2,350 € 129,532 € 1,304 € 500 € 130,000 € 500 € 0€ 147,500 € 0€ 353 € 123,756 € 353 € 0€ 221,743 € 0€ 618 € 159,829 € 394 € Price level 2005 105.2% 57.8% 104.9% 104.9% 123.4% 57.6% 63.6% 59.6% 104.1% 76.4% 90.0% 102.9% 108.5% 104.3% 85.2% 102.6% 87.8% 120.6% 122.0% 135.8% GNP per person 106.4% 73.8% 108.8% 108.8% 120.4% 55.0% 61.1% 54.6% 106.0% 73.1% 90.2% 103.7% 106.9% 103.3% 71.3% 100.6% 84.9% 118.7% 112.8% 132.1% net earnings manufacture 29,554 € 7,337 € 33,688 € 33,688 € 32,233 € 5,445 € 5,848 € 5,200 € 31,916 € 8,901 € 18,004 € 28,009 € 25,050 € 28,324 € 12,086 € 19,636 € 17,140 € 25,479 € 25,006 € 31,202 € 21,187 € fee for average price percent of transaction value price GNP per net 100,000 € 250,000 € 500,000 € level person earnings 596 € 590 € 484 € 0.56% 0.26% 0.16% 865 € 678 € 1,556 € 0.50% 0.20% 0.10% 284 € 274 € 202 € 0.10% 0.10% 0.10% 141 € 136 € 100 € 0.15% 0.06% 0.03% 0€ 0€ 0€ 0.00% 0.00% 0.00% 0€ 0€ 0€ 0.00% 0.00% 0.00% 1,635 € 1,702 € 4,060 € 1.04% 0.67% 0.47% 0€ 0€ 0€ 0.00% 0.00% 0.00% 264 € 259 € 196 € 0.23% 0.18% 0.17% 295 € 308 € 577 € 0.23% 0.14% 0.12% 746 € 744 € 851 € 0.59% 0.30% 0.17% 0€ 0€ 0€ 0.00% 0.00% 0.00% 675 € 686 € 668 € 0.39% 0.32% 0.30% 685 € 691 € 576 € 0.56% 0.36% 0.20% 587 € 701 € 944 € 0.09% 0.05% 0.02% 1,271 € 1,296 € 1,516 € 1.17% 0.74% 0.47% 569 € 589 € 666 € 0.50% 0.20% 0.10% 0€ 0€ 0€ 0.00% 0.00% 0.00% 290 € 313 € 322 € 0.35% 0.14% 0.07% 0€ 0€ 0€ 0.00% 0.00% 0.00% 445 € 448 € 636 € 0.32% 0.19% 0.12% average price 0.31% 0.50% 0.10% 0.08% 0.00% 0.00% 1.04% 0.00% 0.21% 0.23% 0.39% 0.00% 0.32% 0.43% 0.50% 1.01% 0.38% 0.00% 0.29% 0.00% 0.29% average total number of countries Comparison of systems Regulatory system S L D N Nordic countries Lawyer countries Netherlands civil law notaries country average 100,000 € 118 € 149 € 564 € 361 € 322 € Legal services 250,000 € 118 € 180 € 657 € 582 € 466 € average price estimated 500,000 € residential house/ fee apartment 118 € 164,333 € 118 € 230 € 198,984 € 189 € 803 € 202,000 € 627 € 801 € 141,850 € 491 € 618 € 159,829 € 394 € Price level 2005 126.13% 89.72% 105.20% 92.62% GNP per person 121.20% 93.36% 106.40% 89.97% net average price percent of transaction value earnings price GNP per net 100,000 € 250,000 € 500,000 € manufacture level person earnings 27,229 € 97 € 104 € 107 € 0.12% 0.05% 0.02% 22,478 € 258 € 217 € 372 € 0.15% 0.07% 0.05% 29,554 € 596 € 590 € 484 € 0.56% 0.26% 0.16% 19,681 € 502 € 521 € 592 € 0.36% 0.23% 0.16% 445 € 448 € 636 € 0.32% 0.19% 0.12% average price 0.10% 0.14% 0.31% 0.34% 0.29% Remarks: Estimated average prices are in italics. Price levell 2005 from Eurostat, internet database (compared to EU 25) Net earning: One-earner married couple, at 100% of AW, with two children - Manufacturing Nordic: In Denmark, Finland and Sweden, the real estate agents draft the contract. Thus, part of the real estate agent's fee has to be considered as legal fees. Czech Republic: Legal fees are quoted only for advocats, who are involved in about 70% of all land sales. Denmark: On top of the buyer's lawyer's fee (flat fee of 1,013 €), we estimated the share of the legal services of the real estate agent as a flat fee of 500 € (same as in Finland and Sweden). 1 British Pound (GPB) = 1,5 Euro In England, an additional legal fee of 0.25% of the loan is allowed by Law Society Guidance. However, it seems to be less common than in Scotland. So we included a 0.1% in the average costs. Finland: For Finland we estimate the legal fees as follows: 500.- Euro as part of the real estate agent's fee (Lawyers would charge for the contract drafting between 150-700 Euro). + 353,2 Euro registration service of the bank for the mortgage + 77.- Euro notary (certification of signature) Hungary: Legal fees are quoted only for advocats, who handle more than 95% of all land sales. Netherlands: For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. The notariel fees quoted include only the authentication of the transfer deed ("levering") and the mortgage, not the drafting of the sales contract, because in 70% of all sales, the real estate agent just fills out a form contract. Spain: The lawyer's fees comprise the civil law notary (648, 790 or 962 €) and the gestor administrativo (410, 632 or 660 € respectively for the 100,000, 250,000 and 500,000 transaction value). For Sweden the legal fees comprise 500.- Euro (estimated part of the real estate agent's fee). Sweden: Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). England: Transfer Costs for Conveyancing (with partial mortgage) (calculated proportionally from the figures for a sale without and for a sale with a 100% mortgage) 100,000 € sales price + 70% mortgage Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 6,000 € n.r. 3,000 € 5,000 € 4,147 € 1,651 € 3,125 € 8,000 € 4,000 € 4,000 € 4,000 € 2,000 € 6,000 € 1,850 € 2,000 € 3,750 € 1,000 € 2,150 € 4,000 € 6,000 € 3,600 € 3,764 € n.r. 350 € 1,020 € 618 € 600 € 500 € n.r. 500 € n.r. 500 € n.r. n.r. 175 € 193 € 378 € 130 € n.r. 91 € 400 € 420 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,400 € 1,840 € 3,500 € 12,740 € 9,240 € 1,987 € 850 € 1,013 € 1,060 € 430 € 1,423 € 738 € 3,190 € 1,728 € 1,000 € 2,319 € 1,056 € 677 € 510 € 1,438 € 420 € 810 € 891 € 0€ 1,147 € 505 € 17 € 1,968 € 90 € 96 € 135 € 455 € 1,043 € 49 € 375 € 139 € 164 € 50 € 220 € 251 € 60 € 123 € 242 € 118 € 397 € 12,270 € 0€ 0€ 0€ 4,000 € 5,060 € 3,500 € 11,020 € 5,420 € 0€ 2,016 € 6,000 € 11,418 € 1,220 € 0€ 0€ 2,000 € 8,190 € 2,900 € 3,926 € 17,762 € 6,217 € 8,148 € 3,419 € 8,251 € 15,118 € 8,693 € 19,753 € 11,197 € 3,875 € 10,474 € 9,070 € 14,320 € 5,892 € 3,067 € 2,760 € 6,933 € 15,414 € 7,018 € 9,506 € 5,492 € 6,217 € 8,148 € 3,419 € 4,251 € 10,058 € 5,193 € 8,733 € 5,777 € 3,875 € 8,458 € 3,070 € 2,902 € 4,672 € 3,067 € 2,760 € 4,933 € 7,224 € 4,118 € 5,580 € prof. fees 7,400 € 4,987 € 6,200 € 6,180 € 3,329 € 4,155 € 9,923 € 4,738 € 7,690 € 5,728 € 3,500 € 8,319 € 2,906 € 2,852 € 4,453 € 2,816 € 2,700 € 4,810 € 6,982 € 4,000 € 5,183 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% total cost 12.74% 17.76% 6.22% 8.15% 3.42% 8.25% 15.12% 8.69% 19.75% 11.20% 3.88% 10.47% 9.07% 14.32% 5.89% 3.07% 2.76% 6.93% 15.41% 7.02% cost/value relation 100.000.- € tax register 3.50% 1.84% 12.27% 0.00% 0.00% 0.00% 4.00% 5.06% 3.50% 11.02% 5.42% 0.00% 2.02% 6.00% 11.42% 1.22% 0.00% 0.00% 2.00% 8.19% 2.90% 3.93% 0.51% 0.02% 1.97% 0.09% 0.10% 0.14% 0.45% 1.04% 0.05% 0.38% 0.14% 0.16% 0.05% 0.22% 0.25% 0.06% 0.12% 0.24% 0.12% 0.40% prof. fee 7.40% 4.99% 6.20% 6.18% 3.33% 4.16% 9.92% 4.74% 7.69% 5.73% 3.50% 8.32% 2.91% 2.85% 4.45% 2.82% 2.70% 4.81% 6.98% 4.00% 5.18% percent of total costs 100.000.- € tax register prof. fee 27.47% 14.44% 58.08% 69.08% 0.00% 0.00% 0.00% 48.48% 33.47% 40.26% 55.79% 48.41% 0.00% 19.24% 66.15% 79.73% 20.70% 0.00% 0.00% 28.85% 53.13% 41.32% 31.61% 2.84% 0.27% 24.15% 2.63% 1.16% 0.89% 5.23% 5.28% 0.44% 9.68% 1.33% 1.81% 0.35% 3.73% 8.19% 2.17% 1.77% 1.57% 1.68% 4.48% 28.08% 99.73% 75.85% 97.37% 50.36% 65.64% 54.50% 38.93% 51.16% 90.32% 79.43% 32.04% 19.92% 75.57% 91.81% 97.83% 69.38% 45.30% 57.00% 63.91% agent 81.08% 60.16% 80.65% 67.10% 49.59% 75.21% 80.62% 84.43% 52.02% 69.83% 57.14% 72.12% 63.67% 70.13% 84.21% 35.51% 79.63% 83.16% 85.93% 90.00% percent of professional fees 100.000.- € techn. lawyer 18.92% 39.84% 5.65% 16.50% 18.56% 14.44% 5.04% 6.50% 14.29% 13.71% 16.39% 31.84% 10.35% 14.34% 15.57% 41.48% 30.17% 28.57% 27.88% 36.33% 6.14% 4.32% 13.42% 4.81% 1.30% 10.00% 6.05% 9.31% 23.74% 11.46% 51.06% 15.56% 16.84% 12.77% 0.00% 22.84% agent 6.00% 3.00% 5.00% 4.15% 1.65% 3.13% 8.00% 4.00% 4.00% 4.00% 2.00% 6.00% 1.85% 2.00% 3.75% 1.00% 2.15% 4.00% 6.00% 3.60% professional fees/value 100.000.- € techn. lawyer 1.40% 1.99% 0.35% 1.02% 0.62% 0.60% 0.50% 0.50% 0.50% 0.85% 1.01% 1.06% 0.43% 1.42% 0.74% 3.19% 1.73% 1.00% 2.32% 1.06% 0.18% 0.19% 0.38% 0.13% 0.09% 0.40% 0.42% 0.68% 0.51% 1.44% 0.42% 0.81% 0.89% 0.00% 1.15% average average 9.51% 71.11% 3.76% total number of countries: 20 number of countries with data for technical services: 13 countries with technical services 250,000 € sales price + 70% mortgage Country Austria Belgium Czech Rep. (solicitor) Denmark England and Wales Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 15,000 € n.r. 7,500 € 10,000 € 7,747 € 3,579 € 7,813 € 17,500 € 10,000 € 10,000 € 7,500 € 2,000 € 15,000 € 4,625 € 3,750 € 9,375 € 2,500 € 2,150 € 10,000 € 15,000 € 7,800 € 8,442 € n.r. 350 € 1,020 € 683 € 600 € 500 € n.r. 500 € n.r. 640 € n.r. n.r. 175 € 193 € 600 € 230 € n.r. 141 € 400 € 464 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,900 € 4,600 € 8,750 € 30,250 € 21,500 € 3,081 € 850 € 1,013 € 1,345 € 430 € 2,949 € 1,459 € 6,490 € 3,269 € 2,000 € 3,245 € 1,153 € 1,430 € 616 € 1,735 € 420 € 1,204 € 1,194 € 0€ 1,789 € 1,140 € 17 € 4,443 € 225 € 96 € 338 € 950 € 2,565 € 49 € 375 € 139 € 164 € 50 € 220 € 577 € 60 € 123 € 301 € 118 € 827 € 30,675 € 0€ 0€ 2,520 € 10,000 € 12,650 € 8,750 € 28,000 € 14,420 € 10,000 € 4,266 € 15,000 € 28,543 € 3,050 € 2,506 € 0€ 5,000 € 20,475 € 7,250 € 10,593 € 42,396 € 11,217 € 14,223 € 8,352 € 18,938 € 33,936 € 21,159 € 47,555 € 25,238 € 15,015 € 22,650 € 20,942 € 33,948 € 13,453 € 7,918 € 2,860 € 16,327 € 37,112 € 15,568 € 21,953 € 11,721 € 11,217 € 14,223 € 5,832 € 8,938 € 21,286 € 12,409 € 19,555 € 10,818 € 5,015 € 18,384 € 5,942 € 5,405 € 10,403 € 5,412 € 2,860 € 11,327 € 16,637 € 8,318 € 11,360 € prof. fees 16,900 € 10,581 € 11,200 € 9,780 € 5,607 € 8,843 € 20,949 € 11,459 € 16,990 € 10,769 € 4,640 € 18,245 € 5,778 € 5,355 € 10,184 € 4,835 € 2,800 € 11,204 € 16,336 € 8,200 € 10,533 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% total cost 12.10% 16.96% 4.49% 5.69% 3.34% 7.58% 13.57% 8.46% 19.02% 10.10% 6.01% 9.06% 8.38% 13.58% 5.38% 3.17% 1.14% 6.53% 14.84% 6.23% cost/value relation 250.000.- € tax register 3.50% 1.84% 12.27% 0.00% 0.00% 1.01% 4.00% 5.06% 3.50% 11.20% 5.77% 4.00% 1.71% 6.00% 11.42% 1.22% 1.00% 0.00% 2.00% 8.19% 2.90% 4.24% 0.46% 0.01% 1.78% 0.09% 0.04% 0.14% 0.38% 1.03% 0.02% 0.15% 0.06% 0.07% 0.02% 0.09% 0.23% 0.02% 0.05% 0.12% 0.05% 0.33% prof. fee 6.76% 4.23% 4.48% 3.91% 2.24% 3.54% 8.38% 4.58% 6.80% 4.31% 1.86% 7.30% 2.31% 2.14% 4.07% 1.93% 1.12% 4.48% 6.53% 3.28% 4.21% percent of total costs 250.000.- € tax register prof. fee 28.93% 15.21% 55.87% 72.35% 0.00% 0.00% 30.17% 52.80% 37.28% 41.35% 58.88% 57.14% 66.60% 18.83% 71.63% 84.08% 22.67% 31.65% 0.00% 30.62% 55.17% 46.57% 40.34% 2.69% 0.15% 31.24% 2.69% 0.51% 0.99% 4.49% 5.39% 0.19% 2.50% 0.62% 0.78% 0.15% 1.63% 7.29% 2.10% 0.75% 0.81% 0.76% 4.05% 24.96% 99.85% 68.76% 67.13% 46.69% 61.73% 54.15% 35.73% 42.67% 30.90% 80.55% 27.59% 15.77% 75.70% 61.06% 97.90% 68.62% 44.02% 52.67% 55.62% agent 88.76% 70.88% 89.29% 79.21% 63.84% 88.35% 83.54% 87.27% 58.86% 69.64% 43.10% 82.21% 80.05% 70.03% 92.06% 51.70% 76.79% 89.26% 91.82% 95.12% percent of professional fees 250.000.- € techn. lawyer 11.24% 29.12% 7.59% 10.43% 12.17% 6.79% 2.39% 2.94% 13.79% 10.36% 23.99% 4.86% 14.08% 12.73% 38.20% 30.36% 43.10% 17.79% 19.95% 3.27% 1.89% 12.41% 8.21% 0.87% 4.88% 4.00% 6.16% 26.70% 6.05% 35.89% 15.00% 10.74% 7.31% 0.00% 18.25% agent 6.00% 3.00% 4.00% 3.10% 1.43% 3.13% 7.00% 4.00% 4.00% 0.80% 6.00% 1.85% 1.50% 3.75% 1.00% 0.86% 4.00% 6.00% 3.12% professional fees/value 250.000.- € techn. lawyer 0.76% 1.23% 0.14% 0.41% 0.27% 0.24% 0.20% 0.20% 0.26% 0.34% 0.41% 0.54% 0.17% 1.18% 0.58% 2.60% 1.31% 0.80% 1.30% 0.46% 0.07% 0.08% 0.24% 0.09% 0.06% 0.16% 0.19% 0.57% 0.25% 0.69% 0.17% 0.48% 0.48% 0.00% 0.72% average average 8.78% 77.59% 3.23% total number of countries: 20 number of countries with data for technical services: 13 countries with technical services 1 British Pound (GPB) = 1,5 Euro; 1 SKK (Slovac Rep.) = 0,027 Euro In Belgium, a medium tax rate of 11,5% was formed from the differing rates in Brussels, Flanders and Wallonia. For Italy the fees mentioned are based on the statutorily fixed tarif for notaries, which has been abolished in the summer of 2006. New data are not yet available. For Italy, we applied for 100.000.- up to 500.000.- € the first home tax rate of 3% (of the fiscal value of half of the purchase price). For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. For the Nordic countries, the legal services by the Nordic real estate agents are figured as part of their respective fee, not in the column for the lawyers' fees. 500,000 € sales price + 70% mortgage Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden Real e.agent Technical s. 30,000 € n.r. 15,000 € 15,000 € 13,747 € 7,001 € 15,625 € 30,000 € 20,000 € 20,000 € 15,000 € 6,500 € 30,000 € 9,250 € 6,250 € 18,750 € 5,000 € 2,150 € 20,000 € 30,000 € 12,800 € 16,104 € n.r. 500 € 1,020 € 833 € 600 € 500 € n.r. 500 € n.r. 600 € n.r. n.r. 175 € 193 € 741 € 300 € n.r. 219 € 400 € 506 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 2,900 € 9,200 € 17,500 € 59,600 € 42,100 € 3,304 € 850 € 1,013 € 1,700 € 430 € 5,493 € 2,627 € 11,990 € 4,645 € 4,000 € 4,745 € 1,849 € 2,050 € 616 € 2,328 € 420 € 1,377 € 1,364 € 0€ 2,685 € 2,000 € 17 € 8,568 € 330 € 96 € 675 € 1,776 € 5,113 € 49 € 625 € 139 € 164 € 50 € 220 € 838 € 60 € 123 € 384 € 118 € 1,527 € 61,350 € 0€ 0€ 15,075 € 20,000 € 25,300 € 17,500 € 56,300 € 29,420 € 37,500 € 8,016 € 30,000 € 57,088 € 6,100 € 15,036 € 0€ 10,000 € 40,950 € 14,500 € 23,082 € 81,654 € 16,367 € 24,348 € 24,939 € 36,751 € 61,968 € 41,903 € 93,903 € 49,114 € 49,225 € 42,900 € 41,263 € 65,613 € 25,878 € 23,943 € 2,930 € 31,500 € 72,918 € 27,818 € 43,727 € 20,304 € 16,367 € 24,348 € 9,864 € 16,751 € 36,668 € 24,403 € 37,603 € 19,694 € 11,725 € 34,884 € 11,263 € 8,525 € 19,778 € 8,907 € 2,930 € 21,500 € 31,968 € 13,318 € 20,645 € prof. fees 32,900 € 18,304 € 16,350 € 15,780 € 9,534 € 16,655 € 35,993 € 22,627 € 32,490 € 19,645 € 11,100 € 34,745 € 11,099 € 8,475 € 19,559 € 8,069 € 2,870 € 21,377 € 31,583 € 13,200 € 19,118 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% 70% total cost 11.92% 16.33% 3.27% 4.87% 4.99% 7.35% 12.39% 8.38% 18.78% 9.82% 9.85% 8.58% 8.25% 13.12% 5.18% 4.79% 0.59% 6.30% 14.58% 5.56% cost/value relation 500.000.- € tax register 3.50% 1.84% 12.27% 0.00% 0.00% 3.02% 4.00% 5.06% 3.50% 11.26% 5.88% 7.50% 1.60% 6.00% 11.42% 1.22% 3.01% 0.00% 2.00% 8.19% 2.90% 4.62% 0.02% 0.30% 0.40% 0.00% 1.71% 0.07% 0.02% 0.14% 0.36% 1.02% 0.01% 0.13% 0.03% 0.03% 0.01% 0.04% 0.17% 0.01% 0.02% prof. fee 6.58% 3.66% 3.27% 3.16% 1.91% 3.33% 7.20% 4.53% 6.50% 3.93% 2.22% 6.95% 2.22% 1.70% 3.91% 1.61% 0.57% 4.28% 6.32% 2.64% 3.82% percent of total costs 500.000.- € tax register prof. fee 29.36% 15.44% 55.20% 75.13% 0.00% 0.00% 60.45% 54.42% 40.83% 41.76% 59.96% 59.90% 76.18% 18.68% 72.70% 87.01% 23.57% 62.80% 0.00% 31.75% 56.16% 52.12% 45.14% 0.42% 3.75% 2.45% 0.10% 35.19% 1.32% 0.26% 1.09% 4.24% 5.44% 0.10% 1.27% 0.32% 0.40% 0.08% 0.85% 3.50% 2.05% 0.39% 22.42% 99.90% 64.81% 38.23% 45.32% 58.08% 54.00% 34.60% 40.00% 22.55% 80.99% 26.90% 12.92% 75.58% 33.70% 97.95% 67.86% 43.31% 47.45% 51.09% agent 91.19% 81.95% 91.74% 87.12% 73.44% 93.82% 83.35% 88.39% 61.56% 76.36% 58.56% 86.34% 83.34% 73.75% 95.87% 61.97% 74.91% 93.56% 94.99% 96.97% percent of professional fees 500.000.- € techn. lawyer 8.81% 18.05% 3.06% 6.46% 8.73% 3.60% 1.39% 1.54% 5.41% 5.20% 6.42% 17.83% 2.58% 15.26% 11.61% 36.90% 23.64% 36.04% 13.66% 16.66% 2.06% 0.98% 9.18% 10.45% 0.69% 3.03% 2.83% 4.35% 24.19% 3.15% 28.85% 14.63% 6.44% 4.32% 0.00% 14.71% agent 6.00% 3.00% 3.00% 2.75% 1.40% 3.13% 6.00% 4.00% 4.00% 1.30% 6.00% 1.85% 1.25% 3.75% 1.00% 0.43% 4.00% 6.00% 2.56% professional fees/value 500.000.- € techn. lawyer 0.58% 0.66% 0.10% 0.20% 0.17% 0.12% 0.10% 0.10% 0.12% 0.17% 0.20% 0.34% 0.09% 1.10% 0.53% 2.40% 0.93% 0.80% 0.95% 0.37% 0.04% 0.04% 0.15% 0.06% 0.04% 0.08% 0.10% 0.41% 0.12% 0.47% 0.08% 0.28% 0.27% 0.00% 0.54% average average 8.75% 82.46% 3.07% total number of countries: 20 number of countries with data for technical services: 13 countries with technical average transaction price + 70% mortgage average price Real e.agent Technical s. 70% AU 150,000 € 9,000 € n.r. 70% BE 70% CZ 70% DK 70% EN 70% FI 70% FR 70% DE 70% EL 70% HU 70% IR 70% IT 70% NL 70% PL 70% PT 70% SC 70% SK 70% SL 70% ES 70% SW 167,000 € 100,000 € 221,743 € 297,750 € 123,756 € 226,630 € 130,863 € 130,000 € 100,000 € 303,310 € 129,532 € 202,000 € 100,000 € 100,000 € 193,860 € 100,000 € 100,000 € 172,630 € 147,500 € 5,010 € 5,000 € 7,069 € 4,233 € 3,867 € 16,020 € 5,235 € 5,200 € 6,500 € 2,960 € 7,772 € 3,737 € 2,000 € 3,750 € 1,939 € 2,150 € 4,000 € 10,358 € 4,930 € 5,536 € n.r. 350 € 1,020 € 711 € 600 € 500 € n.r. 500 € n.r. 631 € n.r. n.r. 175 € 193 € 517 € 1,020 € n.r. 115 € 400 € 337 € Lawyers Land regist. Transfer tax total t. costs cost excl tax 1,567 € 2,760 € 5,250 € 18,577 € 13,327 € 2,475 € 850 € 1,013 € 1,413 € 430 € 2,711 € 886 € 3,850 € 1,728 € 2,426 € 2,501 € 1,122 € 677 € 510 € 1,624 € 420 € 810 € 1,038 € 0€ 1,403 € 789 € 17 € 3,977 € 245 € 96 € 306 € 557 € 1,323 € 49 € 428 € 139 € 164 € 50 € 220 € 455 € 60 € 123 € 271 € 118 € 607 € 21,042 € 0€ 0€ 4,918 € 4,950 € 11,467 € 4,580 € 14,729 € 5,420 € 15,864 € 2,459 € 12,120 € 12,018 € 1,220 € 1,939 € 0€ 2,000 € 14,138 € 4,278 € 6,920 € 29,316 € 6,217 € 13,078 € 11,520 € 9,943 € 31,004 € 11,257 € 25,602 € 13,697 € 22,310 € 12,871 € 17,143 € 14,920 € 5,892 € 6,473 € 3,650 € 6,933 € 25,920 € 9,726 € 14,802 € 8,274 € 6,217 € 13,078 € 6,602 € 4,993 € 19,537 € 6,677 € 10,873 € 8,277 € 6,446 € 10,412 € 5,023 € 2,902 € 4,672 € 4,535 € 3,650 € 4,933 € 11,782 € 5,448 € 7,883 € prof. fees 10,567 € 7,485 € 6,200 € 9,102 € 6,357 € 4,897 € 19,231 € 6,120 € 9,550 € 8,228 € 6,018 € 10,273 € 4,859 € 2,852 € 4,453 € 4,080 € 3,590 € 4,810 € 11,511 € 5,330 € 7,276 € VAT 20.0% 21.0% 19.0% 25.0% 17.5% 28.0% 19.6% 16.0% 19.0% 20.0% 21.0% 20.0% 19.0% 22.0% 21.0% 17.5% 19.0% 19.0% 16.0% 25.0% cost/value relation average transaction price total cost tax register 12.38% 3.50% 1.84% 17.55% 6.22% 5.90% 3.87% 8.03% 13.68% 8.60% 19.69% 13.70% 7.36% 9.94% 8.49% 14.92% 5.89% 3.34% 3.65% 6.93% 15.01% 6.59% 12.60% 0.00% 0.00% 1.65% 4.00% 5.06% 3.50% 11.33% 5.42% 5.23% 1.90% 6.00% 12.02% 1.22% 1.00% 0.00% 2.00% 8.19% 2.90% 4.38% 0.47% 0.02% 1.79% 0.08% 0.08% 0.14% 0.43% 1.02% 0.05% 0.14% 0.11% 0.08% 0.05% 0.22% 0.23% 0.06% 0.12% 0.16% 0.08% 0.36% prof. fee 7.04% 4.48% 6.20% 4.10% 2.13% 3.96% 8.49% 4.68% 7.35% 8.23% 1.98% 7.93% 2.41% 2.85% 4.45% 2.10% 3.59% 4.81% 6.67% 3.61% 4.85% percent of total costs average transaction price tax register prof. fee 28.26% 14.86% 56.88% 71.78% 0.00% 0.00% 42.69% 49.78% 36.99% 40.69% 57.53% 39.57% 71.11% 19.10% 70.70% 80.55% 20.70% 29.95% 0.00% 28.85% 54.55% 43.98% 39.34% 2.69% 0.27% 30.41% 2.13% 0.96% 0.99% 4.95% 5.17% 0.36% 1.92% 1.08% 0.96% 0.34% 3.73% 7.03% 1.64% 1.77% 1.04% 1.21% 4.17% 25.53% 99.73% 69.59% 55.18% 49.25% 62.03% 54.37% 37.30% 60.07% 26.97% 79.82% 28.34% 19.12% 75.57% 63.02% 98.36% 69.38% 44.41% 54.80% 56.49% percent of professional fees average transaction price agent techn. lawyer 85.17% 14.83% 66.93% 80.65% 77.66% 66.59% 78.97% 83.30% 85.53% 54.45% 79.00% 49.18% 75.65% 76.91% 70.13% 84.21% 47.52% 59.89% 83.16% 89.98% 92.50% 74.37% 1.00% 7.50% 5.93% 9.13% 6.14% 4.32% 12.67% 28.41% 10.49% 5.24% 5.65% 11.21% 11.19% 12.25% 2.60% 33.07% 13.71% 11.13% 22.23% 8.78% 14.10% 14.47% 40.31% 21.00% 40.32% 24.35% 23.09% 23.74% 11.46% 39.81% 11.70% 16.84% 9.02% 0.00% 19.70% professional fees/value average transaction price agent techn. lawyer 6.00% 1.04% 3.00% 5.00% 3.19% 1.42% 3.13% 7.07% 4.00% 4.00% 6.50% 0.98% 6.00% 1.85% 2.00% 3.75% 1.00% 2.15% 4.00% 6.00% 3.34% 3.72% 0.07% 0.27% 0.33% 0.18% 0.19% 0.27% 1.02% 0.21% 0.38% 0.35% 0.46% 0.24% 0.48% 0.22% 1.48% 0.85% 0.46% 0.47% 0.35% 1.20% 0.68% 2.96% 1.73% 0.80% 1.93% 0.56% 0.68% 0.51% 0.84% 0.42% 0.81% 0.60% 0.00% 0.92% average av. 159,829 € average 9.59% total number of countries: 20 number of countries with data for technical services: 13 countries with technical services Nordic countries: agent/lawyer in italics Remarks: Estimated average prices are in italics. For the national average price of residential buildings, the figures for apartments and houses have been given equal weight. Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). Professional Fees for Legal Services for Conveyancing (including 70% mortgage) Regulatory system Country Austria notary Belgium notary Czech Rep. (solicitor) lawyer Denmark Nordic England lawyer Finland Nordic France notary Germany notary Greece hybrid Hungary (solicitor) hybrid Ireland lawyer Italy notary Netherlands notary (deregulated) Poland notary Portugal notary Scotland lawyer Slovakia lawyer Slovenia notary Spain notary Sweden Nordic 100,000 € 1,400 € 1,987 € 850 € 1,513 € 1,060 € 930 € 1,423 € 738 € 3,190 € 1,728 € 1,000 € 2,319 € 1,056 € 677 € 510 € 1,438 € 420 € 810 € 891 € 500 € 1,222 € 20 Legal services 250,000 € 1,900 € 3,081 € 850 € 1,513 € 1,345 € 930 € 2,949 € 1,459 € 6,490 € 3,269 € 2,000 € 3,245 € 1,153 € 1,430 € 616 € 1,735 € 420 € 1,204 € 1,194 € 500 € 1,864 € average price estimated 500,000 € residential house/ fee apartment 2,900 € 150,000 € 1,567 € 3,304 € 167,000 € 2,475 € 850 € 100,000 € 850 € 1,513 € 221,743 € 1,513 € 1,700 € 297,750 € 1,413 € 930 € 123,756 € 930 € 5,493 € 226,630 € 2,711 € 2,627 € 130,863 € 886 € 11,990 € 130,000 € 3,850 € 4,645 € 100,000 € 1,728 € 4,000 € 303,310 € 2,426 € 4,745 € 129,532 € 2,501 € 1,849 € 202,000 € 1,122 € 2,050 € 100,000 € 677 € 616 € 100,000 € 510 € 2,328 € 193,860 € 1,624 € 420 € 100,000 € 420 € 1,377 € 100,000 € 810 € 1,364 € 172,630 € 1,038 € 500 € 147,500 € 500 € 2,760 € 159,829 € 1,478 € Price level 2005 102.9% 104.3% 57.8% 135.8% 104.9% 122.0% 108.5% 104.1% 87.8% 63.6% 123.4% 102.6% 105.2% 59.6% 85.2% 104.9% 57.6% 76.4% 90.0% 120.6% GNP per person 103.7% 103.3% 73.8% 132.1% 108.8% 112.8% 106.9% 106.0% 84.9% 61.1% 120.4% 100.6% 106.4% 54.6% 71.3% 108.8% 55.0% 73.1% 90.2% 118.7% net earnings manufacture 28,009 € 28,324 € 7,337 € 31,202 € 33,688 € 25,006 € 25,050 € 31,916 € 17,140 € 5,848 € 32,233 € 19,636 € 29,554 € 5,200 € 12,086 € 33,688 € 5,445 € 8,901 € 18,004 € 25,479 € 21,187 € fee for average price legal fee percent of transaction value price GNP per net 100,000 € 250,000 € 500,000 € average level person earnings price 1,523 € 1,511 € 1,277 € 1.40% 0.76% 0.58% 1.04% 2,373 € 2,396 € 1,995 € 1.99% 1.23% 0.66% 1.48% 1,471 € 1,152 € 2,645 € 0.85% 0.34% 0.17% 0.85% 1,114 € 1,145 € 1,107 € 1.51% 0.61% 0.30% 0.68% 1,347 € 1,299 € 957 € 1.06% 0.54% 0.34% 0.47% 762 € 824 € 849 € 0.93% 0.37% 0.19% 0.75% 2,499 € 2,536 € 2,471 € 1.42% 1.18% 1.10% 1.20% 851 € 836 € 634 € 0.74% 0.58% 0.53% 0.68% 4,385 € 4,535 € 5,127 € 3.19% 2.60% 2.40% 2.96% 2,717 € 2,828 € 6,745 € 1.73% 1.31% 0.93% 1.73% 1,966 € 2,015 € 1,718 € 1.00% 0.80% 0.80% 0.80% 2,438 € 2,486 € 2,908 € 2.32% 1.30% 0.95% 1.93% 1,066 € 1,054 € 866 € 1.06% 0.46% 0.37% 0.56% 1,136 € 1,240 € 2,972 € 0.68% 0.57% 0.41% 0.68% 599 € 716 € 964 € 0.51% 0.25% 0.12% 0.51% 1,548 € 1,493 € 1,100 € 1.44% 0.69% 0.47% 0.84% 729 € 764 € 1,761 € 0.42% 0.17% 0.08% 0.42% 1,060 € 1,108 € 2,077 € 0.81% 0.48% 0.28% 0.81% 1,153 € 1,151 € 1,316 € 0.89% 0.48% 0.27% 0.60% 415 € 421 € 448 € 0.50% 0.20% 0.10% 0.34% 1,558 € Isles countries East countries Rest countries 1,576 € 1,997 € 1.22% 0.75% 0.68% 0.57% 0.80% using net earnings 0.55% 0.97% real estate agent 100,000 € 250,000 € 500,000 € Country Austria 6,000 € 15,000 € 30,000 € Belgium 3,000 € 7,500 € 15,000 € Czech Rep. (solicitor) € 5,000 10,000 € 15,000 € Denmark 4,147 € 7,747 € 13,747 € England 1,651 € 3,579 € 7,001 € Finland 3,125 € 7,813 € 15,625 € France 8,000 € 17,500 € 30,000 € Germany 4,000 € 10,000 € 20,000 € Greece 4,000 € 10,000 € 20,000 € Hungary (solicitor) 4,000 € 7,500 € 15,000 € Ireland 2,000 € 2,000 € 6,500 € Italy 6,000 € 15,000 € 30,000 € Netherlands 1,850 € 4,625 € 9,250 € Poland 2,000 € 3,750 € 6,250 € Portugal 3,750 € 9,375 € 18,750 € Scotland 1,000 € 2,500 € 5,000 € Slovakia 2,150 € 2,150 € 2,150 € Slovenia 4,000 € 10,000 € 20,000 € Spain 6,000 € 15,000 € 30,000 € Sweden 3,600 € 7,800 € 12,800 € average price 9,000 € 5,010 € 5,000 € 7,069 € 4,233 € 3,867 € 16,020 € 5,235 € 5,200 € 6,500 € 2,960 € 7,772 € 3,737 € 2,000 € 3,750 € 1,939 € 2,150 € 4,000 € 10,358 € 4,930 € 5,536 € indexed fee/av. price price net level earnings 8,746 € 7,335 € 4,803 € 4,038 € 8,651 € 15,556 € 5,205 € 5,171 € 4,035 € 2,868 € 3,170 € 3,530 € 14,765 € 14,598 € 5,028 € 3,744 € 5,923 € 6,925 € 10,220 € 25,372 € 2,398 € 2,096 € 7,575 € 9,035 € 3,552 € 2,886 € 3,356 € 8,780 € 4,401 € 7,083 € 1,848 € 1,314 € 3,733 € 9,013 € 5,236 € 10,258 € 11,509 € 13,132 € 4,088 € 4,417 € 5,912 € 7,858 € average total number of countries average # countries 3,764 € 20 8,442 € 16,104 € Professional Fees for Legal Services for Conveyancing (including 70% mortgage) Legal services 250,000 € 1,900 € 3,081 € 850 € 1,513 € 1,345 € 930 € 2,949 € 1,459 € 6,490 € 3,269 € 2,000 € 3,245 € 1,153 € 1,430 € 616 € 1,735 € 420 € 1,204 € 1,194 € 500 € 1,864 € average price estimated 500,000 € residential house/ fee apartment 2,900 € 150,000 € 1,567 € 3,304 € 167,000 € 2,475 € 850 € 100,000 € 850 € 1,513 € 221,743 € 1,513 € 1,700 € 297,750 € 1,413 € 930 € 123,756 € 930 € 5,493 € 226,630 € 2,711 € 2,627 € 130,863 € 886 € 11,990 € 130,000 € 3,850 € 4,645 € 100,000 € 1,728 € 4,000 € 303,310 € 2,426 € 4,745 € 129,532 € 2,501 € 1,849 € 202,000 € 1,122 € 2,050 € 100,000 € 677 € 616 € 100,000 € 510 € 2,328 € 193,860 € 1,624 € 420 € 100,000 € 420 € 1,377 € 100,000 € 810 € 1,364 € 172,630 € 1,038 € 500 € 147,500 € 500 € 2,760 € 159,829 € 1,478 € EU 25 Comparison of systems Regulatory system Scandinavian countries Lawyer countries Netherlands civil law notaries country average (incl. Greece) country average (excl. Greece) 100,000 € 981 € 954 € 1,056 € 1,195 € 1,222 € 1,105 € Legal services 250,000 € 981 € 1,270 € 1,153 € 1,897 € 1,864 € 1,529 € average price estimated Price 500,000 € resident.house/fee for average price level apartment price (ap) 2005 981 € 164,333 € 981 € 126.13% 1,860 € 198,984 € 1,347 € 89.72% 1,849 € 202,000 € 1,122 € 105.20% 2,720 € 141,850 € 1,464 € 92.62% 2,760 € 2,143 € 159,829 € 164,810 € 1,478 € 1,332 € Price level 2005 102.9% 104.3% 57.8% 135.8% 104.9% 122.0% 108.5% 104.1% 87.8% 63.6% 123.4% 102.6% 105.2% 59.6% 85.2% 104.9% 57.6% 76.4% 90.0% 120.6% GNP per person 103.7% 103.3% 73.8% 132.1% 108.8% 112.8% 106.9% 106.0% 84.9% 61.1% 120.4% 100.6% 106.4% 54.6% 71.3% 108.8% 55.0% 73.1% 90.2% 118.7% net earnings 28,009 € 28,324 € 7,337 € 31,202 € 33,688 € 25,006 € 25,050 € 31,916 € 17,140 € 5,848 € 32,233 € 19,636 € 29,554 € 5,200 € 12,086 € 33,688 € 5,445 € 8,901 € 18,004 € 25,479 € 21,187 € 23550 Regulatory system Country Austria notary Belgium notary Czech Rep. (solicitor) lawyer Denmark Nordic England/Wales lawyer Finland Nordic France notary Germany notary Greece hybrid Hungary (solicitor) hybrid Ireland lawyer Italy notary Netherlands notary (deregulated) Poland notary Portugal notary Scotland lawyer Slovakia lawyer Slovenia notary Spain notary Sweden Nordic 100,000 € 1,400 € 1,987 € 850 € 1,513 € 1,060 € 930 € 1,423 € 738 € 3,190 € 1,728 € 1,000 € 2,319 € 1,056 € 677 € 510 € 1,438 € 420 € 810 € 891 € 500 € 1,222 € 20 fee for average price percent of transaction value price GNP per net USING NET EARNINGS average indexed by level person earnings 100,000 € 250,000 € 500,000 € price price levelnet earnings 1,523 € 1,511 € 1,317 € 1.18% 0.64% 0.49% 1.04% 1.02% 0.88% 2,373 € 2,396 € 2,058 € 1.65% 1.02% 0.55% 1.48% 1.42% 1.23% 1,471 € 1,152 € 2,728 € 2.73% 1.09% 0.55% 0.85% 1.47% 2.73% 1,114 € 1,145 € 1,142 € 1.14% 0.46% 0.23% 0.68% 0.50% 0.51% 1,347 € 1,299 € 988 € 0.74% 0.38% 0.24% 0.47% 0.45% 0.33% 762 € 824 € 876 € 0.88% 0.35% 0.18% 0.75% 0.62% 0.71% 2,499 € 2,536 € 2,549 € 1.34% 1.11% 1.03% 1.20% 1.10% 1.12% 851 € 836 € 654 € 0.54% 0.43% 0.39% 0.68% 0.65% 0.50% 4,385 € 4,535 € 5,290 € 4.38% 3.57% 3.29% 2.96% 3.37% 4.07% 2,717 € 2,828 € 6,959 € 6.96% 5.27% 3.74% 1.73% 2.72% 6.96% 1,966 € 2,015 € 1,773 € 0.73% 0.58% 0.58% 0.80% 0.65% 0.58% 2,438 € 2,486 € 3,000 € 2.78% 1.56% 1.14% 1.93% 1.88% 2.32% 1,066 € 1,054 € 894 € 0.84% 0.37% 0.29% 0.56% 0.53% 0.44% 1,136 € 1,240 € 3,066 € 3.07% 2.59% 1.86% 0.68% 1.14% 3.07% 599 € 716 € 995 € 0.99% 0.48% 0.24% 0.51% 0.60% 0.99% 1,548 € 1,493 € 1,135 € 1.01% 0.49% 0.33% 0.84% 0.80% 0.59% 729 € 764 € 1,817 € 1.82% 0.73% 0.36% 0.42% 0.73% 1.82% 1,060 € 1,108 € 2,143 € 2.14% 1.27% 0.73% 0.81% 1.06% 2.14% 1,153 € 1,151 € 1,358 € 1.17% 0.62% 0.36% 0.60% 0.67% 0.79% 415 € 421 € 462 € 0.46% 0.18% 0.09% 0.34% 0.28% 0.31% 1,558 € 1,576 € 2,060 € 1.83% Isles EastE WestE 1.16% 0.48% 2.19% 0.82% % of ave. price indexed by average price price level % of ave. price indexed by net earnings average total number of countries 0.83% 0.97% GNP net indexed average price per person price indexed by price level by GNP/person ave. earnings ave. price indexed by net earnings indexed 121.20% 93.36% 106.40% 89.97% 27,229 € 22,478 € 29,554 € 19,681 € 764 € 1,412 € 1,066 € 1,515 € 1,558 € 797 € 1,344 € 1,054 € 1,553 € 1,576 € 827 € 1,688 € 894 € 1,904 € 2,060 € percent of transaction value USING NET INCOME 100,000 € 250,000 € 500,000 € % 0.83% 0.33% 0.17% 1.40% 0.65% 0.41% 0.84% 0.37% 0.29% 1.65% 1.08% 0.75% 1.83% 1.16% 0.83% 0.59% 0.68% 0.56% 0.99% 0.97% 0.47% 0.82% 0.53% 1.06% 0.51% 1.21% 0.44% 1.45% Remarks: Estimated average prices are in italics. Price levell 2005 from Eurostat, internet database (compared to EU 25) Net earning: One-earner married couple, at 100% of AW, with two children - Manufacturing Nordic: In Denmark, Finland and Sweden, the real estate agents draft the contract. Thus, part of the real estate agent's fee has to be considered as legal fees. Czech Republic: Legal fees are quoted only for advocats, who are involved in about 70% of all land sales. Denmark: On top of the buyer's lawyer's fee (flat fee of 1,013 €), we estimated the share of the legal services of the real estate agent as a flat fee of 500 € (same as in Finland and Sweden). England: 1 British Pound (GPB) = 1,5 Euro raw data used from: Woolwich and University of Greenwich School of Architecture and Construction (2006), Cost of Moving Home Survey 2006, available at: www.newsroom.barclays.co.uk/imagelibrary/detail.asp?MediaDetailsID=4633 England solicitors' fees and land register does not include search fee (flat fee of 207 GPB = 311 Euro). Finland: For Finland we estimate the legal fees as follows: 500.- Euro as part of the real estate agent's fee (Lawyers would charge for the contract drafting between 150-700 Euro). + 77.- Euro notary (certification of signature) and banking fee for the mortgage: 353€ Hungary: Legal fees are quoted only for advocats, who handle more than 95% of all land sales. Netherlands: For the Netherlands, notarial fees were estimated based on: http://www.degoedkoopstenotaris.nl/ (using the second lowest and the second highest quote for Amsterdam for 136,000 € and 226,000 €), own estimates for 500,000 €. The notariel fees quoted include only the authentication of the transfer deed ("levering") and the mortgage, not the drafting of the sales contract, because in 70% of all sales, the real estate agent just fills out a form contract. Spain: The lawyer's fees comprise the civil law notary (269, 347 or 443 €) and the gestor administrativo (210, 316 or 330 € respectively for the 100,000, 250,000 and 500,000 transaction value). For Sweden the legal fees comprise 500.- Euro (estimated part of the real estate agent's fee). Sweden: Fees for the average price have been calculated proportionaly according to the data stated for the closest fee levels (100,000 €, 250,000 € or 500,000 €). Legal fee as a percentage of transaction value percent of transaction value Country Austria AT Belgium BE Czech Rep. CZ Denmark DK England/WalesEW Finland FI France FI Germany G Greece GR Hungary HU Ireland IR Italy IT Netherlands NL Poland PL Portugal PT Scotland SC Slovakia SK Slovenia SI Spain ES Sweden SW ADJUSTED BY NET INCOME 100,000 € 250,000 € 500,000 € 1.18% 0.64% 0.49% 1.65% 1.02% 0.55% 2.73% 1.09% 0.55% 1.14% 0.46% 0.23% 0.74% 0.38% 0.24% 0.88% 0.35% 0.18% 1.34% 1.11% 1.03% 0.54% 0.43% 0.39% 4.38% 3.57% 3.29% 6.96% 5.27% 3.74% 0.73% 0.58% 0.58% 2.78% 1.56% 1.14% 0.84% 0.37% 0.29% 3.07% 2.59% 1.86% 0.99% 0.48% 0.24% 1.01% 0.49% 0.33% 1.82% 0.73% 0.36% 2.14% 1.27% 0.73% 1.17% 0.62% 0.36% 0.46% 0.18% 0.09% 1.83% 1.16% 0.83% excluding hybrid countries MERI percent of transaction value +MCRI ADJUSTED BY NET INCOME average Country MII 100,000 € 250,000 € 500,000 € price Austria 11.010 1.18% 0.64% 0.49% 1.04% Belgium 14.695 1.65% 1.02% 0.55% 1.48% Czech Republic 9.395 2.73% 1.09% 0.55% 0.85% Denmark 2.788 1.14% 0.46% 0.23% 0.68% England/Wales 2.762 0.74% 0.38% 0.24% 0.47% Finland 0.450 0.88% 0.35% 0.18% 0.75% France 14.270 1.34% 1.11% 1.03% 1.20% Germany 14.208 0.54% 0.43% 0.39% 0.68% Greece 18.000 Hungary 9.565 Ireland 3.285 0.73% 0.58% 0.58% 0.80% Italy 14.060 2.78% 1.56% 1.14% 1.93% Netherlands 7.055 0.84% 0.37% 0.29% 0.56% Poland 14.295 3.07% 2.59% 1.86% 0.68% Portugal 14.975 0.99% 0.48% 0.24% 0.51% Scotland 2.903 1.01% 0.49% 0.33% 0.84% Slovakia 5.798 1.82% 0.73% 0.36% 0.42% Slovenia 11.855 2.14% 1.27% 0.73% 0.81% Spain 13.995 1.17% 0.62% 0.36% 0.60% Sweden 1.172 0.46% 0.18% 0.09% 0.34% Correlations MERI +MCRI MII 1.47 4.83 7.06 13.71 MII 100000 250000 500000 price MII 100000 1 0.466127 1 0.560319 0.88653 0.549421 0.75964 0.449034 0.45896 250000 sorted by increasing regulation Index MERI percent of transaction value Country Finland Sweden England/Wales Denmark Scotland Ireland Slovakia Netherlands Czech Republic Hungary Austria Slovenia Spain Italy Germany France Poland Belgium Portugal Greece +MCRI ADJUSTED BY NET INCOME average MII 100,000 € 250,000 € 500,000 € price 0.450 0.88% 0.35% 0.18% 0.75% 1.172 0.46% 0.18% 0.09% 0.34% 2.762 0.74% 0.38% 0.24% 0.47% 2.788 1.14% 0.46% 0.23% 0.68% 2.903 1.01% 0.49% 0.33% 0.84% 3.285 0.73% 0.58% 0.58% 0.80% 5.798 1.82% 0.73% 0.36% 0.42% 7.055 0.84% 0.37% 0.29% 0.56% 9.395 2.73% 1.09% 0.55% 0.85% 9.565 11.010 1.18% 0.64% 0.49% 1.04% 11.855 2.14% 1.27% 0.73% 0.81% 13.995 1.17% 0.62% 0.36% 0.60% 14.060 2.78% 1.56% 1.14% 1.93% 14.208 0.54% 0.43% 0.39% 0.68% 14.270 1.34% 1.11% 1.03% 1.20% 14.295 3.07% 2.59% 1.86% 0.68% 14.695 1.65% 1.02% 0.55% 1.48% 14.975 0.99% 0.48% 0.24% 0.51% 18.000 Country Sweden Germany Ireland England/Wales Netherlands Finland Portugal Scotland Denmark Spain Austria France Belgium Slovakia Slovenia Czech Rep. Italy Poland Greece Hungary ADJUSTED BY NET INCOME 100,000 € 250,000 € 500,000 € 0.46% 0.18% 0.09% 0.54% 0.43% 0.39% 0.73% 0.58% 0.58% 0.74% 0.38% 0.24% 0.84% 0.37% 0.29% 0.88% 0.35% 0.18% 0.99% 0.48% 0.24% 1.01% 0.49% 0.33% 1.14% 0.46% 0.23% 1.17% 0.62% 0.36% 1.18% 0.64% 0.49% 1.34% 1.11% 1.03% 1.65% 1.02% 0.55% 1.82% 0.73% 0.36% 2.14% 1.27% 0.73% 2.73% 1.09% 0.55% 2.78% 1.56% 1.14% 3.07% 2.59% 1.86% 4.38% 3.57% 3.29% 6.96% 5.27% 3.74% 1.83% 1.16% 0.83% average average 500000 price R2 1 0.217275 0.313958 0.301864 0.201631 Nordic countries Lawyer countries Netherlands Civil law notaries MERI +MCRI MII 1.47 4.83 7.06 13.71 100,000 € 0.83% 1.40% 0.84% 1.65% 250,000 € 0.33% 0.65% 0.37% 1.08% 500,000 € 0.17% 0.41% 0.29% 0.75% average price 0.59% 0.68% 0.56% 0.99% 1 0.959071 0.427702 1 0.456679 1 Transaction costs for 100,000 € and 250,000 € (including 70% mortgage) Transaction costs for various price levels (including 70% mortgage) Real e.agent 6,000 € 15,000 € 30,000 € 9,000 € 3,000 € 7,500 € 15,000 € 5,010 € 5,000 € 10,000 € 15,000 € 5,000 € 4,147 € 7,747 € 13,747 € 7,069 € 1,651 € 3,579 € 7,001 € 4,233 € 3,125 € 7,813 € 15,625 € 3,867 € 8,000 € 17,500 € 30,000 € 16,020 € 4,000 € 10,000 € 20,000 € 5,235 € 4,000 € 10,000 € 20,000 € 5,200 € 4,000 € 7,500 € 15,000 € 6,500 € 2,000 € 2,000 € 6,500 € 2,960 € 6,000 € 15,000 € 30,000 € 7,772 € Technical s. n.r. n.r. n.r. n.r. n.r. n.r. n.r. n.r. 350 € 350 € 500 € 350 € 1,020 € 1,020 € 1,020 € 1,020 € 618 € 683 € 833 € 711 € 600 € 600 € 600 € 600 € 500 € 500 € 500 € 500 € n.r. n.r. n.r. n.r. 500 € 500 € 500 € 500 € n.r. n.r. n.r. n.r. 500 € 640 € 600 € 631 € n.r. n.r. n.r. n.r. Lawyers 1,400 € 1,900 € 2,900 € 1,567 € 1,987 € 3,081 € 3,304 € 2,475 € 850 € 850 € 850 € 850 € 1,013 € 1,013 € 1,013 € 1,013 € 1,060 € 1,345 € 1,700 € 1,413 € 430 € 430 € 430 € 430 € 1,423 € 2,949 € 5,493 € 2,711 € 738 € 1,459 € 2,627 € 886 € 3,190 € 6,490 € 11,990 € 3,850 € 1,728 € 3,269 € 4,645 € 1,728 € 1,000 € 2,000 € 4,000 € 2,426 € 2,319 € 3,245 € 4,745 € 2,501 € Land regist. 1,840 € 4,600 € 9,200 € 2,760 € 505 € 1,140 € 2,000 € 789 € 17 € 17 € 17 € 17 € 1,968 € 4,443 € 8,568 € 3,977 € 90 € 225 € 330 € 245 € 96 € 96 € 96 € 96 € 135 € 338 € 675 € 306 € 455 € 950 € 1,776 € 557 € 1,043 € 2,565 € 5,113 € 1,323 € 49 € 49 € 49 € 49 € 375 € 375 € 625 € 428 € 139 € 139 € 139 € 139 € Transfer tax 3,500 € 8,750 € 17,500 € 5,250 € 12,270 € 30,675 € 61,350 € 21,042 € 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 0€ 2,520 € 15,075 € 4,918 € 4,000 € 10,000 € 20,000 € 4,950 € 5,060 € 12,650 € 25,300 € 11,467 € 3,500 € 8,750 € 17,500 € 4,580 € 11,020 € 28,000 € 56,300 € 14,729 € 5,420 € 14,420 € 29,420 € 5,420 € 0€ 10,000 € 37,500 € 15,864 € 2,016 € 4,266 € 8,016 € 2,459 € total costs 12,740 € 30,250 € 59,600 € 18,577 € 17,762 € 42,396 € 81,654 € 29,316 € 6,217 € 11,217 € 16,367 € 6,217 € Finland Denmark Denmark Denmark Denmark England England England England Finland Finland Finland Finland France France France France Germany Germany Germany Germany Greece Greece Greece Greece Hungary (solicitor) Hungary (solicitor) Hungary (solicitor) Hungary (solicitor) Ireland Ireland Ireland Ireland Italy Italy Italy Italy 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 8,148 € 14,223 € 24,348 € 13,078 € 3,419 € 8,352 € 24,939 € 11,520 € 8,251 € 18,938 € 36,751 € 9,943 € 15,118 € 33,936 € 61,968 € 31,004 € 8,693 € 21,159 € 41,903 € 11,257 € 19,753 € 47,555 € 93,903 € 25,602 € Slovenia 11,197 € 25,238 € 49,114 € 13,697 € 3,875 € 15,015 € 49,225 € 22,310 € 10,474 € 22,650 € 42,900 € 12,871 € Spain Spain Sweden Sweden country average country average 100,000 € 250,000 € 100,000 € 250,000 € 100,000 € 250,000 € 6,000 € 15,000 € 3,600 € 7,800 € 3,764 € 8,442 € 91 € 141 € 400 € 400 € 420 € 464 € 891 € 1,194 € 0€ 0€ 1,147 € 1,789 € 242 € 301 € 118 € 118 € 397 € 827 € 8,190 € 20,475 € 2,900 € 7,250 € 3,926 € 10,593 € 15,414 € 37,112 € 7,018 € 15,568 € 9,506 € 21,953 € Slovenia 100,000 € 250,000 € 4,000 € n.r. 10,000 € n.r. 810 € 1,204 € 123 € 123 € 2,000 € 5,000 € 6,933 € 16,327 € Scotland Scotland 100,000 € 250,000 € 1,000 € 2,500 € 378 € 600 € 1,438 € 1,735 € 251 € 577 € 0€ 2,506 € 3,067 € 7,918 € Poland Poland 100,000 € 250,000 € 2,000 € 3,750 € 175 € 175 € 677 € 1,430 € 50 € 50 € 11,418 € 28,543 € 14,320 € 33,948 € Italy Italy Netherlands Netherlands 100,000 € 250,000 € 100,000 € 250,000 € 6,000 € n.r. 15,000 € n.r. 1,850 € n.r. 4,625 € n.r. 2,319 € 3,245 € 1,056 € 1,153 € 139 € 139 € 164 € 164 € 2,016 € 4,266 € 6,000 € 15,000 € 10,474 € 22,650 € 9,070 € 20,942 € Greece Greece Hungary (solicitor) Hungary (solicitor) Ireland Ireland 100,000 € 250,000 € 100,000 € 250,000 € 100,000 € 250,000 € 4,000 € 10,000 € 4,000 € n.r. 7,500 € n.r. 2,000 € 2,000 € 500 € 640 € 500 € 500 € 3,190 € 6,490 € 1,728 € 3,269 € 1,000 € 2,000 € 1,043 € 2,565 € 49 € 49 € 375 € 375 € 11,020 € 28,000 € 5,420 € 14,420 € 0€ 10,000 € 19,753 € 47,555 € 11,197 € 25,238 € 3,875 € 15,015 € France France Germany Germany 100,000 € 250,000 € 100,000 € 250,000 € 8,000 € 17,500 € 4,000 € n.r. 10,000 € n.r. 500 € 500 € 1,423 € 2,949 € 738 € 1,459 € 135 € 338 € 455 € 950 € 5,060 € 12,650 € 3,500 € 8,750 € 15,118 € 33,936 € 8,693 € 21,159 € Finland 100,000 € 250,000 € 3,125 € 7,813 € 600 € 600 € 430 € 430 € 96 € 96 € 4,000 € 10,000 € 8,251 € 18,938 € England England 100,000 € 250,000 € 1,651 € 3,579 € 618 € 683 € 1,060 € 1,345 € 90 € 225 € 0€ 2,520 € 3,419 € 8,352 € Denmark Denmark Czech Republic Czech Republic Czech Republic Czech Republic 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 4,147 € 7,747 € 1,020 € 1,020 € 1,013 € 1,013 € 1,968 € 4,443 € 0€ 0€ 8,148 € 14,223 € Austria Austria Belgium Belgium Czech Republic Czech Republic 100,000 € 250,000 € 100,000 € 250,000 € 100,000 € 250,000 € Real e.agent Technical s. 6,000 € n.r. 15,000 € n.r. 3,000 € n.r. 7,500 € n.r. 5,000 € 10,000 € 350 € 350 € Lawyers 1,400 € 1,900 € 1,987 € 3,081 € 850 € 850 € Land regist. 1,840 € 4,600 € 505 € 1,140 € 17 € 17 € Transfer tax total t. costs 3,500 € 12,740 € 8,750 € 30,250 € 12,270 € 30,675 € 0€ 0€ 17,762 € 42,396 € 6,217 € 11,217 € Austria Austria Austria Austria Belgium Belgium Belgium Belgium 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price Transaction costs for various price levels (including 70% mortgage) Real e.agent Netherlands Netherlands Netherlands Netherlands Poland Poland Poland Poland Scotland Scotland Scotland Scotland Slovenia Slovenia Slovenia Slovenia Spain Spain Spain Spain Sweden Sweden Sweden Sweden country average country average country average country average 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 100,000 € 250,000 € 500,000 € average price 1,850 € 4,625 € 9,250 € 3,737 € 2,000 € 3,750 € 6,250 € 2,000 € 1,000 € 2,500 € 5,000 € 1,939 € 4,000 € 10,000 € 20,000 € 4,000 € 6,000 € 15,000 € 30,000 € 10,358 € 3,600 € 7,800 € 12,800 € 4,930 € 3,764 € 8,442 € 16,104 € 5,536 € Technical s. n.r. n.r. n.r. n.r. 175 € 175 € 175 € 175 € 378 € 600 € 741 € 517 € n.r. n.r. n.r. n.r. 91 € 141 € 219 € 115 € 400 € 400 € 400 € 400 € 420 € 464 € 506 € 337 € Lawyers 1,056 € 1,153 € 1,849 € 1,122 € 677 € 1,430 € 2,050 € 677 € 1,438 € 1,735 € 2,328 € 1,624 € 810 € 1,204 € 1,377 € 810 € 891 € 1,194 € 1,364 € 1,038 € 0€ 0€ 0€ 0€ 1,147 € 1,789 € 2,685 € 1,403 € Land regist. 164 € 164 € 164 € 164 € 50 € 50 € 50 € 50 € 251 € 577 € 838 € 455 € 123 € 123 € 123 € 123 € 242 € 301 € 384 € 271 € 118 € 118 € 118 € 118 € 397 € 827 € 1,527 € 607 € Transfer tax 6,000 € 15,000 € 30,000 € 12,120 € 11,418 € 28,543 € 57,088 € 12,018 € 0€ 2,506 € 15,036 € 1,939 € 2,000 € 5,000 € 10,000 € 2,000 € 8,190 € 20,475 € 40,950 € 14,138 € 2,900 € 7,250 € 14,500 € 4,278 € 3,926 € 10,593 € 23,082 € 6,920 € total costs 9,070 € 20,942 € 41,263 € 17,143 € 14,320 € 33,948 € 65,613 € 14,920 € 3,067 € 7,918 € 23,943 € 6,473 € 6,933 € 16,327 € 31,500 € 6,933 € 15,414 € 37,112 € 72,918 € 25,920 € 7,018 € 15,568 € 27,818 € 9,726 € 9,506 € 21,953 € 43,727 € 14,802 € 13 total number of countries: 20 number of countries with data for technical services: total transfer costs Sum of all professional fees total transfer costs (tax/register/fees) 100,000 € 250,000 € 500,000 € Profess. fees (agent/techn/legal) 100,000 € 250,000 € 500,000 € Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden 7,400 € 4,987 € 6,200 € 6,180 € 3,329 € 4,155 € 9,923 € 4,738 € 7,690 € 5,728 € 3,500 € 8,319 € 2,906 € 2,852 € 4,453 € 2,816 € 2,700 € 4,810 € 6,982 € 4,000 € 5,183 € 16,900 € 10,581 € 11,200 € 9,780 € 5,607 € 8,843 € 20,949 € 11,459 € 16,990 € 10,769 € 4,640 € 18,245 € 5,778 € 5,355 € 10,184 € 4,835 € 2,800 € 11,204 € 16,336 € 8,200 € 10,533 € 32,900 € 18,304 € 16,350 € 15,780 € 9,534 € 16,655 € 35,993 € 22,627 € 32,490 € 19,645 € 11,100 € 34,745 € 11,099 € 8,475 € 19,559 € 8,069 € 2,870 € 21,377 € 31,583 € 13,200 € 19,118 € average price 10,567 € 7,485 € 6,200 € 9,102 € 6,357 € 4,897 € 19,231 € 6,120 € 9,550 € 8,228 € 6,018 € 10,273 € 4,859 € 2,852 € 4,453 € 4,080 € 3,590 € 4,810 € 11,511 € 5,330 € 7,276 € indexed fee/average price price GNP per net level person earnings 10,269 € 10,190 € 8,612 € 7,177 € 7,246 € 6,033 € 10,727 € 8,401 € 19,290 € 6,702 € 6,890 € 6,659 € 6,060 € 5,842 € 4,307 € 4,014 € 4,342 € 4,471 € 17,724 € 17,990 € 17,524 € 5,879 € 5,774 € 4,377 € 10,877 € 11,249 € 12,719 € 12,937 € 13,466 € 32,117 € 4,876 € 4,998 € 4,262 € 10,013 € 10,212 € 11,943 € 4,619 € 4,567 € 3,753 € 4,785 € 5,223 € 12,520 € 5,226 € 6,245 € 8,410 € 3,889 € 3,750 € 2,764 € 6,233 € 6,527 € 15,050 € 6,296 € 6,580 € 12,335 € 12,790 € 4,420 € 7,776 € 12,762 € 4,490 € 7,837 € 14,595 € 4,775 € 10,326 € Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden 12,740 € 17,762 € 6,217 € 8,148 € 3,419 € 8,251 € 15,118 € 8,693 € 19,753 € 11,197 € 3,875 € 10,474 € 9,070 € 14,320 € 5,892 € 3,067 € 2,760 € 6,933 € 15,414 € 7,018 € 9,506 € 30,250 € 42,396 € 11,217 € 14,223 € 8,352 € 18,938 € 33,936 € 21,159 € 47,555 € 25,238 € 15,015 € 22,650 € 20,942 € 33,948 € 13,453 € 7,918 € 2,860 € 16,327 € 37,112 € 15,568 € 21,953 € 59,600 € 81,654 € 16,367 € 24,348 € 24,939 € 36,751 € 61,968 € 41,903 € 93,903 € 49,114 € 49,225 € 42,900 € 41,263 € 65,613 € 25,878 € 23,943 € 2,930 € 31,500 € 72,918 € 27,818 € 43,727 € average price 18,577 € 29,316 € 6,217 € 13,078 € 11,520 € 9,943 € 31,004 € 11,257 € 25,602 € 13,697 € 22,310 € 12,871 € 17,143 € 14,920 € 5,892 € 6,473 € 3,650 € 6,933 € 25,920 € 9,726 € 14,802 € indexed costs/average price price GNP per net level person earnings 18,053 € 17,914 € 15,140 € 28,107 € 28,380 € 23,627 € 10,756 € 8,424 € 19,342 € 9,631 € 9,900 € 9,568 € 10,982 € 10,588 € 7,806 € 8,150 € 8,815 € 9,077 € 28,576 € 29,003 € 28,253 € 10,814 € 10,620 € 8,052 € 29,159 € 30,155 € 34,096 € 21,536 € 22,417 € 53,464 € 18,079 € 18,530 € 15,800 € 12,545 € 12,794 € 14,963 € 16,296 € 16,112 € 13,241 € 25,033 € 27,325 € 65,494 € 6,916 € 8,264 € 11,129 € 6,171 € 5,950 € 4,386 € 6,337 € 6,636 € 15,302 € 9,075 € 9,484 € 17,780 € 28,800 € 28,736 € 32,864 € 8,064 € 8,193 € 8,713 € 15,654 € 15,912 € 20,405 € average average real estate agent 100,000 € 250,000 € Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden 6,000 € 3,000 € 5,000 € 4,147 € 1,651 € 3,125 € 8,000 € 4,000 € 4,000 € 4,000 € 2,000 € 6,000 € 1,850 € 2,000 € 3,750 € 1,000 € 2,150 € 4,000 € 6,000 € 3,600 € 3,764 € 20 15,000 € 7,500 € 10,000 € 7,747 € 3,579 € 7,813 € 17,500 € 10,000 € 10,000 € 7,500 € 2,000 € 15,000 € 4,625 € 3,750 € 9,375 € 2,500 € 2,150 € 10,000 € 15,000 € 7,800 € 8,442 € 500,000 € 30,000 € 15,000 € 15,000 € 13,747 € 7,001 € 15,625 € 30,000 € 20,000 € 20,000 € 15,000 € 6,500 € 30,000 € 9,250 € 6,250 € 18,750 € 5,000 € 2,150 € 20,000 € 30,000 € 12,800 € 16,104 € average price 9,000 € 5,010 € 5,000 € 7,069 € 4,233 € 3,867 € 16,020 € 5,235 € 5,200 € 6,500 € 2,960 € 7,772 € 3,737 € 2,000 € 3,750 € 1,939 € 2,150 € 4,000 € 10,358 € 4,930 € 5,536 € indexed fee/av. price price net level earnings 8,746 € 7,567 € 4,803 € 4,166 € 8,651 € 16,049 € 5,205 € 5,335 € 4,035 € 2,959 € 3,170 € 3,642 € 14,765 € 15,061 € 5,028 € 3,862 € 5,923 € 7,145 € 10,220 € 26,176 € 2,398 € 2,162 € 7,575 € 9,321 € 3,552 € 2,978 € 3,356 € 9,058 € 4,401 € 7,307 € 1,848 € 1,355 € 3,733 € 9,299 € 5,236 € 10,583 € 11,509 € 4,088 € 5,912 € 13,548 € 4,557 € 8,106 € average # countries Transfer Taxes Land Register Fee 100,000 € Country Austria Belgium Czech Rep. (solicitor) Denmark England Finland France Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden 3,500 € 12,270 € 0€ 0€ 0€ 4,000 € 5,060 € 3,500 € 11,020 € 5,420 € 0€ 2,016 € 6,000 € 11,418 € 1,220 € 0€ 0€ 2,000 € 8,190 € 2,900 € 3,926 € transfer taxes 250,000 € 8,750 € 30,675 € 0€ 0€ 2,520 € 10,000 € 12,650 € 8,750 € 28,000 € 14,420 € 10,000 € 4,266 € 15,000 € 28,543 € 3,050 € 2,506 € 0€ 5,000 € 20,475 € 7,250 € 10,593 € 500,000 € 17,500 € 61,350 € 0€ 0€ 15,075 € 20,000 € 25,300 € 17,500 € 56,300 € 29,420 € 37,500 € 8,016 € 30,000 € 57,088 € 6,100 € 15,036 € 0€ 10,000 € 40,950 € 14,500 € 23,082 € average price 5,250 € 21,042 € 0€ 0€ 4,918 € 4,950 € 11,467 € 4,580 € 14,729 € 5,420 € 15,864 € 2,459 € 12,120 € 12,018 € 1,220 € 1,939 € 0€ 2,000 € 14,138 € 4,278 € 6,920 € indexed taxes/average price price GNP per net level person earnings 5,102 € 5,063 € 4,279 € 20,174 € 20,370 € 16,958 € 0€ 0€ 0€ 0€ 0€ 0€ 4,688 € 4,520 € 3,332 € 4,058 € 4,389 € 4,519 € 10,569 € 10,727 € 10,450 € 4,400 € 4,321 € 3,276 € 16,776 € 17,349 € 19,616 € 8,522 € 8,871 € 21,156 € 12,856 € 13,176 € 11,235 € 2,396 € 2,444 € 2,858 € 11,521 € 11,391 € 9,361 € 20,164 € 22,010 € 52,755 € 1,432 € 1,711 € 2,304 € 1,848 € 1,782 € 1,314 € 0€ 0€ 0€ 2,618 € 2,736 € 5,129 € 15,709 € 15,674 € 17,926 € 3,547 € 3,604 € 3,832 € 7,319 € 7,507 € 9,515 € 100,000 € Country Austria 1,840 € Belgium 505 € Czech Rep. (solicitor) 17 € Denmark 1,968 € England 90 € Finland 96 € France 135 € Germany 455 € Greece 1,043 € Hungary (solicitor) 49 € Ireland 375 € Italy 139 € Netherlands 164 € Poland 50 € Portugal 220 € Scotland 251 € Slovakia 60 € Slovenia 123 € Spain 242 € Sweden 118 € land register fee 250,000 € 4,600 € 1,140 € 17 € 4,443 € 225 € 96 € 338 € 950 € 2,565 € 49 € 375 € 139 € 164 € 50 € 220 € 577 € 60 € 123 € 301 € 118 € 919 € 500,000 € 9,200 € 2,000 € 17 € 8,568 € 330 € 96 € 675 € 1,776 € 5,113 € 49 € 625 € 139 € 164 € 50 € 220 € 838 € 60 € 123 € 384 € 118 € 1,697 € average price 2,760 € 789 € 17 € 3,977 € 245 € 96 € 306 € 557 € 1,323 € 49 € 428 € 139 € 164 € 50 € 220 € 455 € 60 € 123 € 271 € 118 € 675 € indexed fee/average price price GNP per net level person earnings 2,682 € 2,662 € 2,249 € 756 € 763 € 636 € 29 € 23 € 53 € 2,928 € 3,010 € 2,909 € 234 € 225 € 166 € 79 € 85 € 87 € 282 € 286 € 279 € 535 € 525 € 398 € 1,507 € 1,558 € 1,762 € 77 € 80 € 190 € 347 € 356 € 303 € 136 € 138 € 162 € 156 € 154 € 127 € 84 € 92 € 219 € 258 € 308 € 415 € 434 € 418 € 308 € 104 € 109 € 252 € 161 € 168 € 315 € 301 € 300 € 343 € 98 € 99 € 106 € 621 € 631 € 627 € average average 441 € Transfer Taxes + Land Register Fee transfer taxes + land register fee 100,000 € 250,000 € 500,000 € Country Austria 5,340 € 13,350 € 26,700 € Belgium 12,775 € 31,815 € 63,350 € Czech Rep. (solicitor) 17 € 17 € 17 € Denmark 1,968 € 4,443 € 8,568 € England 90 € 2,745 € 15,405 € Finland 4,096 € 10,096 € 20,096 € France 5,195 € 12,988 € 25,975 € Germany Greece Hungary (solicitor) Ireland Italy Netherlands Poland Portugal Scotland Slovakia Slovenia Spain Sweden 3,955 € 12,063 € 5,469 € 375 € 2,155 € 6,164 € 11,468 € 1,440 € 251 € 60 € 2,123 € 8,432 € 3,018 € 0€ 9,700 € 30,565 € 14,469 € 10,375 € 4,405 € 15,164 € 28,593 € 3,270 € 3,083 € 60 € 5,123 € 20,776 € 7,368 € 0€ 19,276 € 61,413 € 29,469 € 38,125 € 8,155 € 30,164 € 57,138 € 6,320 € 15,874 € 60 € 10,123 € 41,334 € 14,618 € 4,323 € average price 8,010 € 21,831 € 17 € 3,977 € 5,163 € 5,046 € 11,773 € 5,137 € 16,052 € 5,469 € 16,292 € 2,598 € 12,284 € 12,068 € 1,440 € 2,394 € 60 € 2,123 € 14,409 € 4,396 € 11,420 € indexed tax+register/aver. price price GNP per net level person earnings 7,784 € 7,724 € 6,528 € 20,931 € 21,133 € 17,594 € 29 € 23 € 53 € 2,928 € 3,010 € 2,909 € 4,922 € 4,745 € 3,498 € 4,136 € 4,473 € 4,606 € 10,851 € 11,013 € 10,729 € 4,935 € 18,282 € 8,599 € 13,203 € 2,532 € 11,677 € 20,247 € 1,690 € 2,282 € 104 € 2,779 € 16,010 € 3,645 € 24,609 € 4,846 € 18,907 € 8,951 € 13,532 € 2,582 € 11,545 € 22,102 € 2,019 € 2,200 € 109 € 2,904 € 15,975 € 3,703 € 7,527 € 3,674 € 21,378 € 21,347 € 11,538 € 3,020 € 9,488 € 52,974 € 2,719 € 1,622 € 252 € 5,445 € 18,269 € 3,938 € 7,878 € average