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.