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Receive notice of real estate transfer tax
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
If you carry out a legal transaction relating to a domestic property, this is subject to real estate transfer tax.
For example, if you purchase a plot of land, you will be subject to real estate transfer tax unless the transaction is exempt from real estate transfer tax.
However, not only the purchase of real estate triggers real estate transfer tax. The exchange of real property, the highest bid, the assignment of the rights of a transfer claim, the acquisition of the power of disposition, the change in the personal status of a company by at least 95%, as well as the unification of shares and the transfer or sale of already unified shares in a company, among others, are also 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 partner or from someone to whom you are related in a direct line, this acquisition is exempt from real estate transfer tax. The acquisition of a property belonging to the estate by co-heirs for the purpose of dividing the estate or the acquisition of a low-value property (purchase price less than €2,500) are also exempt from land transfer tax.
The basis of assessment for the real estate transfer tax is the value of the consideration. In the case of a purchase, this is the purchase price. In addition, there may be, for example, the assumption of encumbrances or the granting of rights of residence/use.
If you acquire an undeveloped plot of land and, in addition to the purchase contract, conclude a construction contract for the erection of a building on the acquired plot of land with the seller or a third party connected to the seller in terms of personnel, business or agreements, this is generally considered to be a so-called uniform contract for the purposes of land transfer tax 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 level of the tax rate is determined by each country itself. The tax rates currently range between 3.5 and 6.5 percent in the individual states.
The real estate transfer tax is usually owed by the parties involved in a purchase transaction. In the case of a purchase agreement, you owe the real estate tax - regardless of whether you are the purchaser (buyer) or the seller (seller) of the real estate. In many contracts, however, it is agreed that the purchaser must pay the real estate transfer tax. In these cases, the tax office will first address the tax assessment to the purchaser. If the purchaser does not pay the tax, however, the tax office can also demand the tax from the seller.
If you have acquired the real estate by notarial, court or authority deed, the notary, court or authority shall notify the tax office of this transfer of real estate by attaching the certified copy of the deed. In all other cases, you and your contracting party are obliged to notify the tax office of the contracts or agreements.
The tax office then assesses the real estate transfer tax against you or your contractual partner by means of a tax assessment notice or establishes the tax exemption.
After full payment of the real estate transfer tax, the tax office sends the clearance certificate to the notary (in case of tax exemption, the clearance certificate is sent immediately).
The notary applies for your entry as owner in the land register as part of his notarial obligations.
Who should I contact?
The tax office responsible for your acquisition transaction is usually the tax office in whose district the property in question is located.
In many countries, however, the real estate transfer tax offices are centralized in certain tax offices.
If you have realized a legally effective acquisition transaction concerning a property, this is subject to taxation.
Which documents are required?
If you are required to notify the tax office (e.g., when acquiring buildings on land owned by others), please submit the private 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 agreements, proof of the value of land charges entered in the land register).
What are the fees?
- it is a tax payment; further costs only arise in case of late notification (see: § 19 GrEStG - late payment surcharge) or in case of late payment or non-payment (e.g. late payment surcharges).
Please ask your tax office for permissible payment methods.
What deadlines do I have to pay attention to?
- Deadline for fulfillment of the obligation of the parties to notify: 2 weeks after knowledge of the transaction subject to notification.
- Deadline for payment of the real estate transfer tax: one month after notification of the tax assessment.
§§ 1,3, 9, 11, 14, 15, 17 to 22 Real Estate Transfer Tax Act (GrEStG)
Applications / forms
Online procedure possible: no
Written form required: yes
Personal appearance required: no
If you have purchased a property, you will have to pay a real estate transfer tax, unless there is a tax exemption.
The text was automatically translated based on the German content.
Technically approved by
Ministry of Finance Mecklenburg-Western Pomerania
Professionally released on