Tax base

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.

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.