Term

The land transfer tax is levied by the federal government in the event of the acquisition of domestic properties and parts of properties, building rights and buildings on third-party land (Superaedificate). This is measured by the return, the purchasing price, and is, in principle, 3.5% of this value.

With gratuitous and partially payable acquisitions, the so-called site value is used as a basis of assessment in place of the return. This can be conveyed through the flat-rate value model or an applicable real estate price index or proven through an appropriate report by a real estate expert. With gratuitous and partially payable acquisitions, the following multi-step tariff system applies:

• For the first €250,000: 0.5%
• For the next €150,000: 2%
• Furthermore: 3.5%

For property transfer within a family association, as well as acquisition as a result of death, a gratuitous acquisition is always simulated.

If there is a consolidation of shares with partnerships and corporations or a change of partnership with private companies that amounts to over 95%, then the tax rate is 0.5% of the property value.