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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. 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).

Please note

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

Translated by the European Commission
last update: 14 February 2020

responsible for content: Federal Ministry of Finance

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