As a rule, real estate transfer tax is already incurred upon conclusion of the effective legal transaction, e.g. the notarial purchase contract.
Notaries, courts and authorities or the respective contracting parties must inform the competent tax office about the purchase of real estate or other legal transactions subject to real estate transfer tax and report the transaction.
In most cases, the parties agree in a land purchase contract that the purchasing party pays the tax. The tax office therefore first assesses the land transfer tax against this party. You will receive a tax assessment notice with a request for payment.
Note: If the purchaser or purchasers do not pay, the tax office can also contact the selling party.
Once you have paid the land transfer tax, the notary or the land registry office will receive a certificate from the tax office stating that there are no tax objections to your entry in the land register (clearance certificate). Only when the land registry has this certificate may it enter you in the land register.