No real estate transfer tax is payable, for example, if you inherit or are given a property
inherit it or receive it as a gift, buy it from your husband or wife or from your registered civil partner, buy it from your former husband or wife as part of the division of assets following a divorce or buy it from your former registered civil partner following the dissolution of the civil partnership, from grandparents, parents, children (including stepchildren) or grandchildren as well as from their husbands or wives or their civil partners, received or purchased as part of the division of the estate as co-heir or co-heiress or as husband or wife or registered civil partner of the co-heir or co-heiress and the purchase price does not exceed EUR 2,500.500 and the purchase price does not exceed this amount.