Taxes in Europe Database v2
Real Estate Transfer Tax Law, BGBl. (federal legal gazette) No 309/1987, as last amended by BGBl. I No 36/2014.
The federal government (4%) and the local authorities (96%).
Those involved in the acquisition (seller and buyer).
Sales of real estate, transactions of a company if real estate is owned by this company, etc.
Basis of assessment:
Various exemptions, e.g.: values not exceeding EUR 1,100; gratuitous transfere of business because of incapacity to work up to a maximum of EUR 365,000
One month and 15 days after the end of the month in which the taxable transaction took place.
Federal tax administration. (tax office for duties, transfer taxes and games of chance)
Self‑calculation is possible where solicitors and notaries are involved.