The amount of the land transfer tax is generally based on the purchase price for the property.
The tax office also takes the following into account in the calculation
- the other services assumed by the purchaser (e.g. surveying costs assumed and costs for the procurement of cadastral material) and
- the benefits reserved for the selling party (e.g. usufructuary or residential rights).
In special cases, the tax is based on the value of the real property (e.g. in the case of the transfer of shares in companies with real property).