Pay real estate transfer tax

The real estate transfer tax is a legal transfer tax and is subject to legal transactions over domestic land insofar as it is intended to acquire ownership of the land or an owner-like position. In Rhineland-Palatinate, the real estate transfer tax is normally 5 per cent of the value of the consideration (e.B. purchase price). This includes, in particular, any supply which the transferee grants to the transferor or any other person for the acquisition of the land and, for .B .B, services granted to the transferor by third parties for the purpose of leaving the land to the purchaser. In some special cases, e.B. where consideration is not available (in the case of conversions, transfers or acquisitions on a company-contractual basis), the tax is calculated by the real estate value within the meaning of the Valuation Act.

For example, the following forms of acquisition are subject to the real estate transfer tax: the purchase of land, the exchange of land, the transfer of land ownership in the context of company contracts (e.B. the transfer of a property into a limited liability company), the transfer of at least 95 of the hundred shares in partnerships or corporations with real estate, the expropriation of land. Certain acquisitions are exempt from property transfer tax, including: the acquisition of a low-value property (free limit of EUR 2,500), the acquisition of land by the spouse or registered partner of the transferor, the acquisition of land by persons related to the seller in a straight line; the acquisition of land belonging to the estate by co-heirs for the division of the estate.
All transactions subject to the Real Estate Transfer Tax Act must be notified to the competent tax office; in the case of land purchase contracts, this is done by the notary). The tax office fixes the real estate transfer tax by means of a written tax notice. When the tax has been paid, the tax office issues a so-called safety certificate, without which the purchaser of a property may not normally be entered in the land register.

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