Real estate transfer tax Unfortunately this specification of service has not yet been completely translated.

The real estate transfer tax is normally 6.5 per cent of the value of the consideration (for example, purchase price).

The real estate transfer tax is a right-wing traffic tax and legal transactions over domestic real estate are subject to it, insofar as they are aimed at gaining ownership of the property or an owner-like position.

For example, the following forms of acquisition are subject to real estate transfer tax:

  • the purchase of land,
  • the exchange of land,
  • the transfer of real estate within the framework of articles of association (for example, the transfer of land to a GmbH),
  • the transfer of at least 95 per cent of the shares to partnerships with real estate,
  • the expropriation of land.

Certain acquisition transactions are exempt from real estate transfer tax, including:

  • the acquisition of a low-value property (exemption limit 2,500 euros),
  • the acquisition of land between spouses,
  • the acquisition of immovable property by persons directly related to the seller,
  • the acquisition of land belonging to the estate by co-heirs for the division of the estate.

The real estate transfer tax is normally 6.5 per cent of the value of the consideration (for example, purchase price). This includes, in particular, any service that the purchaser grants to the seller or another person for the acquisition of the property and, for example, services granted to the seller by third parties for the fact that he leaves the property to the purchaser. In some special cases, for example if there is no consideration (in the case of conversions, contributions or acquisition transactions on the basis of a partnership agreement), the tax is calculated from the value of the property within the meaning of the Valuation Act.

All transactions that are subject to real estate transfer tax must be reported to the responsible tax office. The tax office determines the real estate transfer tax by means of a written tax assessment. When the tax has been paid, the tax office issues a so-called clearance certificate, without which the purchaser of a property may usually not be entered in the land register.

Real Estate Transfer Tax Act (GrStG).

Related Links

  • GrEStG

Responsible for the content
No information available

Last update or date of publication
No information available