If you carry out a legal transaction that relates to a domestic property, it is subject to real estate transfer tax. If, for example, you acquire a property by purchasing a property, real estate transfer tax is due, provided that the process is not exempt from the real estate transfer tax. But not only the purchase of real estate triggers real estate transfer tax. Also a land exchange, the most bid in the compulsory auction procedure, the assignment of a transfer of ownership claim, the assignment of rights from a purchase offer or from a most bid, the acquisition of the right of exploitation, the at least 95% change in the civil status of a company as well as the share association and the transfer or sale of already united shares in a company, among other things, are transactions subject to real estate transfer tax. Under certain conditions, acquisition transactions are exempt from real estate transfer tax. If, for example, you acquire a property from your spouse or from your registered partner or from someone with whom you are related in a straight line, 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 below € 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 property 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/her personally, economically or by agreements, a so-called uniform contract in the sense of real estate transfer tax is usually 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 property itself, but also from the construction costs. The amount of the tax rate is determined by each country itself. Tax rates currently range from 3.5 to 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 real estate 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 address the tax assessment to the purchaser. However, if the purchaser does not pay the tax, the tax office can also demand the tax from the seller.