Real estate transfer tax

The real estate transfer tax is a (rights) transfer tax and covers acquisition of real estate in Austria, both in return for payment and without payment.

Further links

• Taxable items (→ BMF)^{German text}
• Exemption from real estate transfer tax (→ BMF)^{German text}
• Tax base (→ BMF)^{German text}
• Tax rate (→ BMF)^{German text}
• Establishing liability for tax and the liable parties (→ BMF)^{German text}
• Self assessment, tax declaration and distribution possibilities (→ BMF)^{German text}
• Reimbursement of real estate transfer tax (→ BMF)^{German text}

Further information:

• Regulations, decrees, reports and information on real estate transfer tax (→ BMF)^{German text}