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Selling a Dubai Property from Germany — Process 2026

Selling a Dubai Property from Germany

With a Power of Attorney, the sale runs entirely remotely. The ten-year speculation period under § 23 EStG (German Income Tax Act — private asset disposal) applies to owners resident in Germany; since the DBA (double taxation agreement) lapsed in 2022, no offsetting applies. Total process from listing to Title Deed transfer: typically 6–10 weeks.

Sale Process in Six Stages

Step	Task	Duration
1	Power of Attorney (DE notary + apostille + MOFA)	2–4 weeks
2	Listing with Form A, marketing	2–12 weeks
3	Form F (MOU) + 10 % buyer deposit	3–7 days
4	NOC from developer, settle service charge	5–10 days
5	DLD Transfer Day, Title Deed handover	1 day
6	FX repatriation to EUR	1–5 days

Fee Allocation (Market Standard 2026)

Agent commission seller-side: 2 % + 5 % VAT — seller. Agent commission buyer-side: 2 % + 5 % VAT — buyer. DLD transfer fee: 4 % of purchase price — typically buyer. Trustee office fee: AED 4,000 + VAT — usually split equally. NOC developer fee: AED 500–5,000 — seller. Mortgage Discharge (if applicable): AED 1,000–3,000 — seller.

Tax Treatment in Germany

For German tax residents, § 23 EStG applies: the capital gain from a foreign property is taxable within ten years of acquisition (full income tax progression up to 45 % + solidarity surcharge). Since the DBA Germany-UAE expired on 31.12.2021, offsetting no longer applies — although the UAE levies no tax of its own on the sale gain, the entire gain flows into the German tax base. For personal use in the year of sale and the two preceding calendar years, taxation does not apply (§ 23 Abs. 1 Nr. 1 Satz 3 EStG — personal-use exemption).

Repatriation of Sale Proceeds

UAE-side: no capital control, no withholding tax, no approval requirement. DE-side: notification to the Bundesbank under § 67 AWV (German Foreign Trade Regulation — reporting obligation) for transfers ≥ EUR 12,500 (formal-statistical, not a tax). FX spread: standard bank 1.5–3 %, specialised providers (Wise, Currency UK) 0.3–0.7 %. Large volumes ≥ EUR 500,000: consider forward contracts with a commercial bank — typically 0.3–0.5 % p. a. hedging costs.

Sources

Dubai Land Department — Resale Procedure
RERA — Form A / Form F
§ 23 EStG — Private asset disposals
Bundesbank — § 67 AWV reporting obligation

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Selling a Dubai Property from Germany — Process 2026