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Which transactions are subject to real estate transfer tax?

The prerequisite for the incurrence of real estate transfer tax are acquisition transactions

  • over undeveloped or developed land within the meaning of civil law,
  • buildings on third-party land (e.g. on leased land), and
  • over rights equivalent to real property such as special rights of use and heritable building rights.

Acquisition transactions are, for example

  • the purchase of land,
  • the highest bid in compulsory auction proceedings,
  • the acquisition of the right to exploit a property,
  • a change in ownership of at least 90 % in a partnership or corporation owning real estate, as well as
  • the transfer or merger of shares in a company owning real estate.
 

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