{"id":33752,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/real-estate-transfer-tax-for-businesses\/"},"modified":"2025-11-24T19:42:35","modified_gmt":"2025-11-24T18:42:35","slug":"real-estate-transfer-tax-for-businesses","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/real-estate-law\/real-estate-transfer-tax-for-businesses\/","title":{"rendered":"Real Estate Transfer Tax for Businesses"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Real estate transfer tax<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Real estate transfer tax<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Subject of Taxation<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Acquisition processes<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Change of Shareholders in Real Estate-Owning Companies<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Consolidation of Shares in Real Estate-Owning Companies<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Tax Exemptions<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Transfer of Business for Commercial Enterprises or Self-Employment<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Business Transfers in Agriculture and Forestry<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Land Consolidation and Reallocation Procedures<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Assessment basis<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">General Principle<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Consideration<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Property Value<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Standard Value<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Fair Market Value<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Real estate transfer tax and registration fee<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Tax debt and tax debtor<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Payment of real estate transfer tax<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Certificate of No Objection according to \u00a7 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Your Benefits with Legal Assistance<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Frequently Asked Questions &#8211; FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Real Estate Transfer Tax<\/h2>\n\n<p class=\"wp-block-paragraph\">The acquisition of real estate by businesses or the transfer of shares in real estate-owning companies regularly triggers real estate transfer tax. This is a <strong>transaction tax<\/strong> that arises upon the <strong>gratuitous or non-gratuitous transfer<\/strong> of <strong>domestic real estate<\/strong> or certain <strong>corporate transactions<\/strong>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">The real estate transfer tax is a levy that applies to the acquisition of real estate or certain company shares in Austria.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"What does buying land cost? Everything about real estate transfer tax, allowances & exemptions, explained concisely & clearly.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">Subject of Taxation<\/h2>\n\n<p class=\"wp-block-paragraph\">Real estate transfer tax is incurred when domestic real estate is transferred in the civil law sense. This includes not only the land itself but also permanently attached accessories. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Land<\/li>\n\n\n\n<li>Appurtenances<\/li>\n\n\n\n<li>Increase<\/li>\n\n\n\n<li>Subsurface rights<\/li>\n\n\n\n<li>Superstructures<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">However, movable assets such as the following are not subject to real estate transfer tax:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Machinery of an operating facility<\/li>\n\n\n\n<li>Other inventory<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Acquisition Processes<\/h2>\n\n<p class=\"wp-block-paragraph\">While additional acquisition events apply to businesses, such as changes of shareholders or consolidations of shares, different regulations apply to natural persons. Further information on general acquisition processes can be found on our page: <a href=\"https:\/\/harlander-partner.eu\/en\/real-estate-law\/real-estate-transfer-tax\/\">Real Estate Transfer Tax.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Change of Shareholders in Real Estate-Owning Companies<\/h3>\n\n<p class=\"wp-block-paragraph\">Real estate transfer tax arises according to  <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">Section 1 Para. 3 GrEStG <\/a>, if <strong>at least 75% of the shares<\/strong> in a real estate-owning company are transferred to <strong>new shareholders<\/strong> within seven years. A single acquisition is not decisive. The relevant event is the one by which this threshold is exceeded for the first time. From this point, the seven-year period begins to run again.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Consolidation of Shares in Real Estate-Owning Companies<\/h3>\n\n<p class=\"wp-block-paragraph\">The <strong>consolidation of at least 75% of the shares<\/strong> in a real estate-owning partnership or corporation in the hands of <strong>one acquirer or a group of acquirers<\/strong> is also subject to real estate transfer tax. This includes both direct and indirect share acquisitions. <\/p>\n\n<p class=\"wp-block-paragraph\">A group of acquirers exists when persons or companies are under <strong>uniform management or dominant influence<\/strong>, for example, in corporate group structures.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Tax Exemptions<\/h2>\n\n<p class=\"wp-block-paragraph\">Special tax benefits apply to entrepreneurs for the transfer of business real estate. These are intended, in particular, to facilitate business successions. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Business Transfer<\/strong> <strong>for<\/strong> <strong>Commercial Enterprises or Self-Employment<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">An allowance of <strong>\u20ac900,000<\/strong> applies to gratuitous and partially gratuitous transfers. This can be claimed if: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>the transferred entity generates business income,<\/li>\n\n\n\n<li>the acquirer is a natural person,<\/li>\n\n\n\n<li>the transfer occurs due to age, death, or permanent incapacity to work, and<\/li>\n\n\n\n<li>at least 25% of the business is transferred.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The allowance must be apportioned to the gratuitous part. Additionally, the tax for this gratuitous part is <strong>capped at 0.5% of the property value<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Business Transfers in Agriculture and Forestry<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Here, the allowance is <strong>\u20ac365,000.<\/strong> The conditions essentially correspond to those for commercial enterprises, with the transferred assets having to generate agricultural and forestry income.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Land Consolidation and Reallocation Procedures<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">No real estate transfer tax is incurred upon the transfer of agricultural or forestry land in the course of an officially approved land reallocation or consolidation procedure, provided that a corresponding decision from the agricultural authority is available, which is binding on the tax office.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Assessment Basis<\/h2>\n\n<p class=\"wp-block-paragraph\">The amount of real estate transfer tax depends on the so-called <strong>assessment basis<\/strong>. It is crucial whether it is <strong>real estate of the basic assets<\/strong> or <strong>agricultural and forestry land<\/strong>. Generally, the same rules apply to businesses and private individuals, with specific deviations for certain acquisition events.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">General Principle<\/h3>\n\n<p class=\"wp-block-paragraph\">As a rule, the real estate transfer tax is calculated based on the <strong>consideration<\/strong>, i.e., the actual value of the remuneration paid. In special cases, such as gratuitous transfers or acquisitions within the family, <strong>not the consideration<\/strong>, but a standardized <strong>property value<\/strong>, the <strong>standard value<\/strong>, or the <strong>fair market value<\/strong> is to be used. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Consideration<\/h3>\n\n<p class=\"wp-block-paragraph\">The consideration includes <strong>everything the acquirer expends<\/strong> to obtain the property.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Property Value<\/h3>\n\n<p class=\"wp-block-paragraph\">The <strong>property value<\/strong> is decisive when <strong>no or only very low consideration<\/strong> is provided.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Standard Value<\/h3>\n\n<p class=\"wp-block-paragraph\">For <strong>agricultural and forestry land<\/strong>, not the property value, but the <strong>standard value<\/strong> is to be used.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Fair Market Value<\/h3>\n\n<p class=\"wp-block-paragraph\">The <strong>fair market value<\/strong> is to be used as the assessment basis either <strong>voluntarily<\/strong>, if it can be proven to be below the property value, or <strong>mandatorily<\/strong>, if the property belongs to the assets of a <strong>real estate company<\/strong>, the latter applying when the properties are <strong>not used for own operational purposes<\/strong>, but are <strong>primarily rented out or sold<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Real Estate Transfer Tax and Registration Fee<\/h2>\n\n<p class=\"wp-block-paragraph\">The real estate transfer tax generally amounts to <strong>3.5%<\/strong> <strong>of the assessment basis<\/strong>; for gratuitous transfers, especially within the family, a staggered progressive tariff applies. Additionally, a fee of 1.1% is incurred for the <strong>entry in the land register<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Tax Debt and Tax Debtor<\/h2>\n\n<p class=\"wp-block-paragraph\">The tax liability arises as soon as a taxable acquisition event is completed, for example, with the signing of the share acquisition agreement.<\/p>\n\n<p class=\"wp-block-paragraph\">In the event of a change of shareholders, the real estate-owning company is <strong>itself the tax debtor<\/strong>.<br\/>In the case of a share consolidation, however, <strong>the person<\/strong> or group of acquirers in whose hands <strong>at least 75% of the shares are consolidated<\/strong> is liable.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Payment of Real Estate Transfer Tax<\/h2>\n\n<p class=\"wp-block-paragraph\">The real estate transfer tax is paid either by submitting a <strong>tax declaration<\/strong> or by <strong>self-assessment<\/strong> by a notary or lawyer via FinanzOnline. In both cases, the notification must be made <strong>no later than the 15th of the second following month<\/strong> after the tax liability arises. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Certificate of No Objection According to \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">The tax office issues a <strong>Certificate of No Objection<\/strong> pursuant to <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 160 BAO<\/a>. This confirms that the real estate transfer tax has been paid in full and correctly, or that no such tax is due. <\/p>\n\n<p class=\"wp-block-paragraph\">This certificate is a prerequisite for the <strong>land registry court to register the transfer of ownership<\/strong>. Without this confirmation, the land registry procedure will be interrupted. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Your Benefits with Legal Assistance<\/h2>\n\n<p class=\"wp-block-paragraph\">Especially in the case of business real estate transfers, reorganizations, or share shifts, real estate transfer tax is a complex topic with high risks. Incorrect assessments quickly lead to significant additional costs or subsequent tax collection. Therefore, precise legal support pays off, both professionally and financially.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Frequently Asked Questions &#8211; FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq01 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">When is real estate transfer tax incurred by businesses?<\/span><\/div><div class=\"uagb-faq-content\"><p>Real estate transfer tax arises not only from direct real estate purchases but also from corporate transactions. These include, in particular, changes of shareholders and consolidations of shares. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">How high is the real estate transfer tax for businesses?<\/span><\/div><div class=\"uagb-faq-content\"><p>The standard tax rate is 3.5% of the assessment basis. However, for gratuitous or partially gratuitous business transfers, allowances and a preferential tax rate of 0.5% may apply to the gratuitous portion. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Who is the tax debtor in the case of share transfers and share consolidations?<\/span><\/div><div class=\"uagb-faq-content\"><p>In the event of a change of shareholders, the tax liability falls on the real estate-owning company itself. In the case of a share consolidation, however, the person or group of acquirers in whose hands the shares are consolidated is liable. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">When does the tax liability for real estate transfer tax arise?<\/span><\/div><div class=\"uagb-faq-content\"><p>The tax liability generally arises upon conclusion of the underlying transaction, i.e., as soon as the contracting parties agree on the object of purchase and the purchase price.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Which exemptions apply to businesses?<\/span><\/div><div class=\"uagb-faq-content\"><p>Businesses particularly benefit from allowances for business transfers: \u20ac900,000 for commercial activities and \u20ac365,000 for agricultural and forestry use.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What are the benefits of legal support for real estate transfer tax-liable transactions?<\/span><\/div><div class=\"uagb-faq-content\"><p>A thorough legal review helps to identify exemptions in time, avoid risks, and optimize the tax burden, which is a decisive advantage, especially with complex corporate structures or reorganizations.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Real Estate Transfer Tax The acquisition of real estate by businesses or the transfer of shares in real estate-owning companies regularly triggers real estate transfer tax. This is a transaction &#8230;","protected":false},"author":1,"featured_media":26160,"parent":38554,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[323],"tags":[],"class_list":["post-33752","page","type-page","status-publish","has-post-thumbnail","hentry","category-law"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/en\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Real Estate Transfer Tax The acquisition of real estate by businesses or the transfer of shares in real estate-owning companies regularly triggers real estate transfer tax. This is a transaction ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/33752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/comments?post=33752"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/33752\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/38554"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media\/26160"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media?parent=33752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=33752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=33752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}