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Generic Tax Name Tax on real estate - Real estate transfer tax
Tax name in the national language Grunderwerbsteuer
Tax name in English Real estate transfer tax
Member State AT-Austria
Tax in force since 1987/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Real Estate Transfer Tax Law, BGBl. (federal legal gazette) No 309/1987, as last amended by BGBl. I No 36/2014.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The federal government (4%) and the local authorities (96%).

 
Geographical Scope

Austria.

 
Taxpayers

Those involved in the acquisition (seller and buyer).

 
Tax object and basis of assessment

Tax object:

Sales of real estate, transactions of a company if real estate is owned by this company, etc.

Basis of assessment:

Transactions between

  • spouses, registered partners, partners (when they live together in the same main domicile), parents, children, grandchildren:
    • triple of the assessed value of the real estate
    • special assesed value for agricultural and forest land
  • all other persons:
    • purchased against payment - purchase price
    • gratuitous purchase - fair market value
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

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

 
Rate(s) Structure
  • 2.0% in the case of transaction between relatives (spouses, registered partners, partners (when they live together in the same main domicile), parents, children, grandchildren)
  • 3.5% in all other cases
 
Tax due date

One month and 15 days after the end of the month in which the taxable transaction took place.

 
Tax collector

Federal tax administration. (tax office for duties, transfer taxes and games of chance)

 

Self‑calculation is possible where solicitors and notaries are involved.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ca

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 935.40 EUR 0.29
2011 754.00 EUR 0.24
2010 727.59 EUR 0.25
2009 623.18 EUR 0.22
2008 651.60 EUR 0.22
2007 643.70 EUR 0.23
2006 618.50 EUR 0.23
2005 548.20 EUR 0.22
2004 512.90 EUR 0.21
2003 466.70 EUR 0.20
2002 450.80 EUR 0.20
2001 491.50 EUR 0.22
2000 452.20 EUR 0.21

Comments