If you carry out a legal transaction that relates to a domestic property, it is subject to real estate transfer tax. Purchase e.g. by buying a property, real estate transfer tax is due, unless the transaction is exempt from real estate transfer tax.

But it is not only the purchase of land that triggers real estate transfer tax. An exchange of real estate, the highest bid, the assignment of rights of a transfer claim, the acquisition of the right of realization, the change in the civil status of a company of at least 90% as well as the unification of shares and the transfer or sale of already united shares in a company, etc., are also transactions subject to real estate transfer tax.

Under certain conditions, acquisition transactions are exempt from real estate transfer tax. Purchase e.g. a property owned by your spouse or common-law partner, or by someone with whom you are directly related, this acquisition is exempt from real estate transfer tax. The acquisition of a property belonging to the estate by co-heirs to divide the estate or the acquisition of a low-value property (purchase price less than € 2,500) are also exempt from real estate transfer tax.
The basis of assessment for the real estate transfer tax is the value of the consideration. This is the purchase price for a purchase. In addition, there may be, for example. the assumption of encumbrances or the granting of residential/usage rights.

If you acquire an undeveloped plot of land and, in addition to the purchase contract, conclude a construction contract for the construction of a building on the acquired property with the seller or a third party associated with him in terms of personnel, economics or agreements, a so-called uniform contract in the sense of real estate transfer tax is regularly given according to established case law. In this case, the real estate transfer tax is then calculated not only from the purchase price for the land itself, but also from the construction costs.
The amount of the tax rate is determined by each country itself. Tax rates are currently between 3.5% and 6.5% in each country.

The real estate transfer tax is regularly owed by those involved in an acquisition process. In the case of a purchase contract, you owe the real estate transfer tax - regardless of whether you are the land buyer (purchaser) or the land seller (seller). In many contracts, however, it is agreed that the purchaser has to pay the real estate transfer tax. In these cases, the tax office will first send the tax assessment to the purchaser. However, if the purchaser does not pay the tax, the tax office can also claim the tax from the seller.