The real estate transfer tax is generally measured as the consideration. In certain cases, the so-called property value or the unit value is used as the tax base for the real estate transfer tax.
These rules apply to all citizens and entrepreneurs from EU Member States in Austria.
Here you can access the property value calculator (→ BMF)German text to determine the property value in accordance with the standard-value model according section 4 paragraph 1 of the GrEStG in conjunction with section 2 of the GrWV.
- USP Editorial Staff
- Federal Ministry of Finance