Property transfer tax fixing Unfortunately this specification of service has not yet been completely translated.
If you carry out a legal transaction relating to a domestic property, it is subject to the real estate transfer tax. For example, if you purchase a property by purchase, you will be subject to real estate transfer tax, provided that the transaction is not exempt from the real estate transfer tax. But it is not only the purchase of land that triggers real estate transfer tax. Also a real estate exchange, the most bid in the forced auction procedure, the assignment of a right of transfer, the assignment of rights arising from a purchase offer or from a most-bid, the acquisition of the right to profit, the at least 95% change in the civil status of a company as well as the association of shares and the transfer or sale of already united shares in a company, etc., are transactions subject to real estate transfer tax. Under certain conditions, acquisition transactions are exempt from real estate transfer tax. For example, if you purchase 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 property transfer tax. The acquisition of land belonging to the estate by co-heirs/co-heirs for the division of the estate or the acquisition of a low-value property (purchase price less than € 2,500) are also exempt from the 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 if you buy. In addition, for example, the assumption of charges or the granting of residential/use rights. If you acquire an undeveloped property and conclude a construction contract for the construction of a building on the acquired land with the seller or a third party associated with this/m in terms of personnel, economy or by agreement, in addition to the contract of sale, a so-called uniform contract in the sense of land acquisition 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 to those involved in a acquisition process. In the case of a purchase contract, regardless of whether you are the land buyer (purchaser/purchaser) or the land seller (seller/seller) - you owe the property transfer tax. However, many contracts agree that the purchaser must pay the real estate transfer tax. In such cases, the tax office will first send the tax notice to the purchaser. However, if the purchaser does not pay the tax, the tax office may also claim the tax from the seller.
If you are obliged to notify (e.g. when purchasing buildings on foreign land), please submit the private written contracts or agreements to the tax office. In all other cases, the tax office may ask you to submit further documents (e.g. construction or general contractor contracts concluded, evidence of the valuation amount of land debts registered in the land register).
forms: Divestiture notice https://mdfe.brandenburg.de/media_fast/4055/BB_BV_GrESt_001_Ver%C3%A4u%C3%9Ferungsanzeige_12-2019.pdf Display of share transfers https://mdfe.brandenburg.de/media_fast/4055/BB_BV_GrESt_003_Anzeige%20Share%C3%BCbertragungen_12-2019.pdf Installation of other plots of land https://mdfe.brandenburg.de/media_fast/4055/BB_BV_GrESt_004_Anlage%20further%20Grundst%C3%BCcke.pdf Plant other sellers https://mdfe.brandenburg.de/media_fast/4055/BB_BV_GrESt_005_Anlage%20further%20Ver%C3%A4u%C3%9Ferer.pdf Investment of other purchasers https://mdfe.brandenburg.de/media_fast/4055/BB_BV_GrESt_006_Anlage%20further%20Buyer.pdf Online procedure possible: no Written form required: yes Personal appearance necessary: no
If you have carried out a legally effective acquisition process via a property, it is subject to taxation.
Sections 1,3, 9, 11, 14, 15, 17 to 22 Real Estate Transfer Tax Act (GrEStG) Land Brandenburg: Law setting the tax rate for the transfer tax https://bravors.brandenburg.de/gesetze/mdf_2015
If you have purchased a property, you will have to pay a real estate transfer tax, unless tax-free is available.
If you have acquired the property by notarial, judicial or official document, the notary, the court or the authority shall indicate this transfer of the land to the tax office, together with the certified copy of the document. In all other cases, you and your contractual partner are obliged to notify the contracts or agreements to the tax office. The tax office then determines the real estate transfer tax with a tax notice against you or your contractual partner or determines the tax exemption. After full payment of the real estate transfer tax, the tax office sends the certificate of safety to the notary (in the case of tax exemption, the certificate of safety is sent immediately). The notary applies for registration as owner in the land register within the scope of its notarial obligations.