Establishing liability for tax and the liable parties

Liability for real estate transfer tax arises as soon as the acquisition process subject to tax (transaction creating an obligation) comes to fruition. This is the moment when the contracting parties have agreed on the object of purchase and purchase price (e.g. by signing the contract document). The fulfilment of the transaction (registration of the ownership rights in the land register) is not relevant.

Taxable parties (e.g. purchaser and seller) are joint and several debtors (joint obligation ratio).

Caution

These rules also apply to all citizens and entrepreneurs from EU Member States in Austria.

Translated by the European Commission
Last update: 1 January 2021

Responsible for the content: Federal Ministry of Finance

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