Can a German citizen buy property in Albania?
Yes. A German citizen can buy an apartment or a house in Albania with a passport or identity card, on the same terms as an Albanian buyer; only agricultural land is closed to foreigners. Under the Germany–Albania tax treaty (in effect since 2012) rent from an Albanian flat is taxed in Albania and exempt in Germany, which only uses it to set the rate on other income (Progressionsvorbehalt).
Données compilées par Fedir AlpatovMis à jour le
What a German buyer can own
There is no rule specific to German or EU citizens: a German buyer is a foreign private person under Albanian law, free to buy buildings and limited only on land.
| Property | Can a foreigner own it? | Rule |
|---|---|---|
| Apartment, house, commercial unit | Yes | No restriction on buildings |
| Building plot (truall) | Yes, with a condition | Investment on it ≥ 3 × the plot value |
| Agricultural land, forest, meadow, pasture | No | Lease for up to 99 years only |
| Anything, through an Albanian company owned by a foreigner | Yes | The company is an Albanian person |
Sources · 3
- DATA-LEGAL-0001Foreign individuals may buy apartments and residential or commercial buildings with no restriction. They cannot buy agricultural land, forest, meadows or pastures (lease up to 99 years only). Building land is allowed only if the investment built on it is at least three times the land's value.Foreigners may buy apartments without restriction; agricultural land is excludedFiabilité: MEDIUMPériode: current law (Law 7980/1995 "On land purchase"), as describedvérifié 2026-09-09Kalo & Associates (A. Milo, A. Toslluku) — Albania: legal restrictions facing foreigners in real estate investments, CEE Real Estate Matters
- DATA-LEGAL-00173 × plot valueA foreigner may buy a building plot once the investment on it is at least 3× the plot valueFiabilité: HIGHPériode: 1995–2026vérifié 2026-10-19Law No. 7980 of 27.07.1995 "Për shitblerjen e trojeve" (on the sale of plots), original text
- DATA-LEGAL-001699 years (maximum lease)Foreigners cannot own agricultural land, forests, meadows or pastures; lease up to 99 yearsFiabilité: HIGHPériode: 2026vérifié 2026-10-19Explanatory report to the draft law on transferring agricultural land to foreign persons (RENJK 972)
Entry, stay and residence
The Auswärtiges Amt (19 October 2026) lists passport, temporary passport, identity card and child passport as valid for entry; a temporary identity card is not accepted. Staying longer than 90 days needs a long-stay visa before travel or a residence permit applied for in the first 30 days; an apostilled German certificate of good conduct is part of the application.
| Question | Answer | Source |
|---|---|---|
| Documents | Passport or identity card, valid ≥ 3 months on entry | Auswärtiges Amt |
| Visa-free stay | 90 days in any 180 | Law 79/2021 Art. 29 |
| Permit for an owner | Up to 1 year, renewable | Law 79/2021 Art. 84 |
| Permit for a pensioner | Pension income ≥ 1,200,000 ALL a year | Law 79/2021 Art. 85, VKM 858/2021 |
Sources · 4
- DATA-ENTRY-DE-000190 days without a visaGerman citizens: passport or ID card valid 3 months, 90 days without a visaFiabilité: HIGHPériode: 2026vérifié 2026-10-19Albanien: Reise- und Sicherheitshinweise (Einreise und Zoll)
- DATA-LEGAL-001390 days in 180Visa-free stay: up to 90 days in any 180; longer needs a residence permitFiabilité: HIGHPériode: 2025–2026vérifié 2026-10-19Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025
- DATA-LEGAL-00141 year, renewableResidence permit for a property owner: up to 1 year, renewable; no minimum property value foundFiabilité: HIGHPériode: 2025–2026vérifié 2026-10-19Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025
- DATA-LEGAL-001513040.64 EUR per year (income floor)Residence permit for pensioners: pension income of at least 1,200,000 ALL a yearFiabilité: MEDIUMPériode: 2024–2026vérifié 2026-10-19Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025
Tax: what the treaty says
Albania taxes rent from an Albanian property (15% for individuals) and a gain on its sale (15%). Germany exempts both under Article 23(1)(a) of the treaty and applies the progression clause, so the income raises the rate on your German income without being taxed again. Because Albania is outside the EU and EEA, the exception in § 32b EStG for EU property does not apply.
A German statutory pension paid to someone who lives in Albania is taxed only in Albania (Article 18). Civil-service pensions are the exception: Germany keeps the right to tax them.
| Income | Taxed in Albania | Taxed in Germany |
|---|---|---|
| Rent from an Albanian flat | Yes, 15% | Exempt, with progression |
| Gain on selling it | Yes, 15% of the gain | Exempt, with progression |
| German statutory pension, resident in Albania | Residence state | No |
Sources · 4
- DATA-TAX-DE-0001Double taxation agreement of 6 April 2010 (BGBl. 2011 II p. 1186): Art. 6 and Art. 13(1) give Albania the right to tax income and gains from immovable property situated there; Art. 23(1)(a) exempts that income in Germany; Art. 23(1)(d) allows Germany to take it into account for the rate (Progressionsvorbehalt, § 32b EStG).Germany–Albania treaty: rent and gains from Albanian property are taxed in Albania and exempt in Germany with progressionFiabilité: HIGHPériode: 2012–2026vérifié 2026-10-19Bundestag-Drucksache 17/6613: Abkommen zwischen Deutschland und Albanien zur Vermeidung der Doppelbesteuerung (6.4.2010), mit Denkschrift
- Fiabilité: HIGHPériode: tax year 2025/2026 (Law 29/2023 "On income tax", in force sivérifié 2026-09-09PwC Tax Summaries Albania — Individual taxes on personal income
- Fiabilité: HIGHPériode: 2026 (current)vérifié 2026-09-09PwC Tax Summaries Albania — Individual income determination
- DATA-TAX-DE-0002Art. 18(1): pensions are taxed only in the state of residence. The Finanzamt Neubrandenburg lists Albania among the countries where a German statutory pension is not taxed in Germany. Civil-service pensions are different (Art. 19(2): Germany taxes them).Germany–Albania treaty: a statutory pension is taxed only in the country of residenceFiabilité: HIGHPériode: 2012–2026vérifié 2026-10-19Bundestag-Drucksache 17/6613: Abkommen zwischen Deutschland und Albanien zur Vermeidung der Doppelbesteuerung (6.4.2010), mit Denkschrift
Questions et réponses
Yes. The Auswärtiges Amt accepts the identity card, valid at least three months on entry; the temporary identity card is not accepted.
Yes, on the foreign-income annex of the German return: it is exempt but counts for the progression of your rate. A tax adviser should confirm the form for your case.
Ownership qualifies you for a one-year renewable permit under Article 84 of the Albanian law on foreigners; you still apply for it, it is not automatic.
Yes, for pensions, in force since 1 December 2017: a German pension is paid in full to Albania. It does not cover health insurance.
Sources
- Bundestag-Drucksache 17/6613: Abkommen zwischen Deutschland und Albanien zur Vermeidung der Doppelbesteuerung (6.4.2010), mit Denkschrift. Deutscher Bundestag, 2011-07-15 (consulté le 2026-10-19)
- Albanien: Reise- und Sicherheitshinweise (Einreise und Zoll). Auswärtiges Amt, 2026-10-15 (consulté le 2026-10-19)
- Finanzamt Neubrandenburg (Rente im Ausland): Warum ist der Wohnsitzstaat entscheidend?. Finanzamt Neubrandenburg (consulté le 2026-10-19)
- Deutsch-albanisches Sozialversicherungsabkommen in Kraft (Pressemitteilung, 1.12.2017). Deutsche Rentenversicherung, 2017-12-01 (consulté le 2026-10-19)
- Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025. Albanian State Police (ASP), 2025-11-01 (consulté le 2026-10-19)
- Council of Ministers Decision (VKM) No. 858 of 29.12.2021 on residence permits, consolidated to VKM 329/2024. Albanian State Police (ASP), 2024-11-01 (consulté le 2026-10-19)
- Kalo & Associates (A. Milo, A. Toslluku) — Albania: legal restrictions facing foreigners in real estate investments, CEE Real Estate Matters, 2026-09-09 (consulté le 2026-09-09)
- Law No. 7980 of 27.07.1995 "Për shitblerjen e trojeve" (on the sale of plots), original text. Parliament of Albania (FAOLEX copy), 1995-07-27 (consulté le 2026-10-19)
- Explanatory report to the draft law on transferring agricultural land to foreign persons (RENJK 972). Ministry of Agriculture and Rural Development (MBZHR), 2026-05-14 (consulté le 2026-10-19)
- PwC Tax Summaries Albania — Individual taxes on personal income, 2026-07-22 (consulté le 2026-09-09)
- PwC Tax Summaries Albania — Individual income determination, 2026-07-22 (consulté le 2026-09-09)
Ce qui manque
Les lacunes que nous connaissons. Les signaler rend le reste plus fiable.
- How Albania itself taxes a foreign pension of a resident was not researched; a draft to exempt it was reported but not checked.
- No consolidated official text was found that states in so many words that foreigners may buy apartments; the rule rests on the absence of any restriction in the land laws and on legal practitioners. To be confirmed against the Official Gazette (qbz.gov.al was unreachable on 2026-10-19).