Real estate transfer tax

Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, tax rate, exemption from the real property transfer tax etc.

Information for newcomers

The real estate transfer tax is a (rights) transfer tax and covers acquisition of real estate in Austria, both in return for payment and without payment. Generally both the transferor and the transferee are liable for real estate transfer tax. However, it is often contractually agreed that the transferee will pay the real estate transfer tax. This is different from real estate income tax. This taxes the profit obtained by selling property and is owed by the seller.

The following factors are decisive in establishing liability for real estate transfer tax

• the conclusion of a transaction creating an obligation (purchase agreement^{German text} exchange contract etc.)
  This is the point at which the contracting partners have agreed on the object of purchase and the purchase price (e.g. when signing the contractual deed).
• if no transaction creating an obligation takes place, the acquisition of the property (e.g. acquisition as a result of death)
  in the case of acquisition through inheritance, liability arises through legally binding devolution, and in the case of acquisition through a bequest, with the final confirmation by the probate court.

The assignment transaction (registration of the ownership rights in the land register) is not relevant.

For a better understanding and to make it easier to read, the chosen form in all references to people in this text applies to both genders.

Further links

• Taxable items (→ BMF)^{German text}
• Exemption from real estate transfer tax (→ BMF)^{German text}
• Tax base (→ BMF)^{German text}
• Tax rate (→ BMF)^{German text}
• Establishing liability for tax and the liable parties (→ BMF)^{German text}
• Self assessment, tax declaration and distribution possibilities (→ BMF)^{German text}
• Reimbursement of real estate transfer tax (→ BMF)^{German text}
  

Further information:

• Regulations, decrees, reports and information on real estate transfer tax (→ BMF)^{German text}