{"id":33836,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/real-estate-transfer-tax-in-inheritance-law\/"},"modified":"2025-11-24T20:14:23","modified_gmt":"2025-11-24T19:14:23","slug":"real-estate-transfer-tax-in-inheritance-law","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/real-estate-transfer-tax-in-inheritance-law\/","title":{"rendered":"Real Estate Transfer Tax in Inheritance Law"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Real estate transfer tax in inheritance law<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">Real estate transfer tax in inheritance law<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">Time of maturity<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">Amount of real estate transfer tax in case of inheritance<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Assessment basis:<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">Deferral or payment in installments of real estate transfer tax<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">Tax-free acquisitions<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">Registration fee in the land register<\/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-grunderwerbssteuer-im-erbrecht\">Real Estate Transfer Tax in Inheritance Law<\/h2>\n\n<p class=\"wp-block-paragraph\">If a property is transferred by inheritance, the question often arises as to whether real estate transfer tax is payable. The answer is not always clear, because not every acquisition by reason of death is tax-free. Anyone who plans incorrectly or acts too late risks unnecessary costs.  <\/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\">Real estate transfer tax is generally due on every acquisition of a property, including when the transfer of ownership occurs through <strong>inheritance, legacy or donation mortis causa<\/strong><\/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-im-Erbrecht-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"Real estate transfer tax is also payable when inheriting real estate. Get informed now and avoid costly mistakes.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">Time of Maturity<\/h2>\n\n<p class=\"wp-block-paragraph\">Real estate transfer tax always arises when a plot of land, a house or an apartment is transferred to another person. This also applies to: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>the acquisition by <strong><a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/statutory-succession\/\">legal succession<\/a><\/strong><\/li>\n\n\n\n<li><strong>Wills<\/strong> (e.g. <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/legacy\/\" target=\"_blank\" rel=\"noreferrer noopener\">legacy<\/a>, <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/will\/\">testament<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/gift-in-case-of-death\/\" target=\"_blank\" rel=\"noreferrer noopener\">Donations mortis causa<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Important: The tax liability does <strong>not arise upon death<\/strong>, but only with the <a href=\"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/confirmation-of-inheritance\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>probate<\/strong><\/a> of the property. If the property is sold beforehand in the course of the estate, the tax is payable by the buyer. <\/p>\n\n<p class=\"wp-block-paragraph\">In addition, \u00a7 1 GrEStG names further taxable transactions that can also occur in the context of inheritance, such as the assignment of a transfer claim, the acquisition of the right of exploitation, a change of shareholders or the unification of at least 95% of the shares in a company owning real estate.<\/p>\n\n<p class=\"wp-block-paragraph\">Further information on taxable acquisition transactions can be found on our <a href=\"https:\/\/harlander-partner.eu\/en\/real-estate-law\/real-estate-transfer-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">general page on real estate transfer tax<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">Amount of Real Estate Transfer Tax in Case of Inheritance<\/h2>\n\n<p class=\"wp-block-paragraph\">In the case of gratuitous acquisition by inheritance within the privileged family circle, a <strong>tiered tariff<\/strong> is applied. The tax is calculated proportionally as follows: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>3.5%<\/strong> for all amounts exceeding this<\/li>\n\n\n\n<li><strong>0.5%<\/strong> for the first <strong>\u20ac250,000<\/strong> of the property value<\/li>\n\n\n\n<li><strong>2.0%<\/strong> for the next <strong>\u20ac150,000<\/strong> (i.e. the part between \u20ac250,001 and \u20ac400,000)<\/li>\n\n\n\n<li>In the case of <strong>company transfers<\/strong> within the family, a <strong>allowance of \u20ac900,000<\/strong> also applies; for <strong>agricultural and forestry properties<\/strong>, it is \u20ac365,000.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">In addition to the gratuitous acquisition transactions, there are also <strong>partially gratuitous acquisitions<\/strong>. If the consideration is between 30% and 70% of the property value, both the tiered tariff and the general rate of 3.5% are applied proportionally. If the consideration is more than 70%, the full tax rate applies.  <\/p>\n\n<p class=\"wp-block-paragraph\">The <strong>consideration<\/strong> is any agreed service that the acquirer provides for the receipt of the property, such as a purchase price, the assumption of debts or the granting of a right of residence in favor of the seller.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Attention<\/strong>: This tariff only applies to acquisitions within the <strong>narrowly defined family circle<\/strong>, e.g. spouses, children, grandchildren, parents, siblings, nieces\/nephews, foster or stepchildren as well as partners with a common main residence.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Assessment Basis:<\/h2>\n\n<p class=\"wp-block-paragraph\">The assessment of the tax is based on the <strong>fair market value<\/strong> of the property at the time of probate. The so-called <strong>property value<\/strong> is determined using a model or expert opinion.  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">For agricultural and forestry properties, the standard value remains decisive, provided that the area directly serves agricultural income. <strong>It is important to distinguish between real estate and agricultural or forestry assets:<\/strong> Properties that are used exclusively for agricultural or forestry purposes are counted as agricultural and forestry assets. All other properties fall under real estate assets. This classification has a direct impact on the assessment basis and the tax rate.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>Example<\/strong><br\/>If a son inherits a parental home with a fair market value of \u20ac300,000, the real estate transfer tax is:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>0.5% of \u20ac250,000 = \u20ac1,250<\/li>\n\n\n\n<li>2.0% of \u20ac50,000 = \u20ac1,000<br\/>\u2192 <strong>Total tax: \u20ac2,250<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">Deferral or Payment in Installments of Real Estate Transfer Tax<\/h2>\n\n<p class=\"wp-block-paragraph\">Under certain conditions, the law allows <strong>payment in five annual installments<\/strong>, e.g. in the case of low liquidity or communities of heirs. The prerequisite is that the <strong>0.5% rate<\/strong> is applied.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">Tax-free Acquisitions<\/h2>\n\n<p class=\"wp-block-paragraph\">Exempt from real estate transfer tax are in particular:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Transfers in the event of death to <strong>spouses or registered partners<\/strong> with regard to the main residence, if the <strong>living space does not exceed 150 m\u00b2<\/strong><\/li>\n\n\n\n<li>Acquisitions by <strong>non-profit<\/strong>, charitable or ecclesiastical <strong>institutions<\/strong><\/li>\n\n\n\n<li>Expropriations or transfers to <strong>avoid official interventions<\/strong><\/li>\n\n\n\n<li><strong>De minimis limits:<\/strong> no tax liability if the assessment basis is no more than \u20ac1,100 (in the case of property division up to \u20ac2,000)<\/li>\n\n\n\n<li><strong>Operating allowance:<\/strong> \u20ac900,000 for real estate or \u20ac360,000 for agricultural and forestry assets in the case of gratuitous transactions<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">Registration Fee in the Land Register<\/h2>\n\n<p class=\"wp-block-paragraph\">Registration in the land register is only possible if the tax office has previously issued a <strong>certificate of no objection in accordance with<\/strong> <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\"><strong>\u00a7 160 BAO<\/strong><\/a>. You will receive this if the real estate transfer tax has been duly paid or no such tax has been incurred. <\/p>\n\n<p class=\"wp-block-paragraph\">For certain groups of acquirers, the <strong>registration fee<\/strong> is:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1.1% of the fair market value<\/strong> (for third parties)<\/li>\n\n\n\n<li><strong>1.1% of three times the standard value<\/strong> (for family members, spouses, partners with main residence)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Your Benefits with Legal Assistance<\/h2>\n\n<p class=\"wp-block-paragraph\">We check for you:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>whether you are obliged to pay real estate transfer tax<\/li>\n\n\n\n<li>whether an exemption or reduction applies<\/li>\n\n\n\n<li>which assessment basis and which tariff are to be applied<\/li>\n\n\n\n<li>which deadlines, applications and documents must be observed<\/li>\n<\/ul>\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-6b30bb7b \" 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\">Is real estate transfer tax payable on every inheritance?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes. As soon as a property is transferred to a natural person within the framework of an estate, real estate transfer tax arises. The acquisition by legal succession, legacy or donation mortis causa is taxable, unless a legal exemption applies.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" 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 real estate transfer tax have to be paid?<\/span><\/div><div class=\"uagb-faq-content\"><p>The tax liability does not arise with the death, but only with the probate. The payment must generally be made before the land register entry. A certificate of no objection from the tax office is required for this.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" 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\">Can I also pay the tax in installments?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes, provided that the acquisition takes place within the privileged family circle and the 0.5% tariff is applied. In this case, payment in installments of up to five equal annual amounts is possible. An application to the tax office is required.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Real Estate Transfer Tax in Inheritance Law If a property is transferred by inheritance, the question often arises as to whether real estate transfer tax is payable. The answer is &#8230;","protected":false},"author":25,"featured_media":26246,"parent":40710,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[328],"tags":[],"class_list":["post-33836","page","type-page","status-publish","has-post-thumbnail","hentry","category-inheritance-law"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/en\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Real Estate Transfer Tax in Inheritance Law If a property is transferred by inheritance, the question often arises as to whether real estate transfer tax is payable. The answer is ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/33836","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/comments?post=33836"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/33836\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/40710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media\/26246"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media?parent=33836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=33836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=33836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}