Self assessment, tax declaration and distribution possibilities

Representatives of parties who perform self-assessment must pay the self-assessed real estate transfer tax to the tax office at the latest by the 15th day of the second month following the calendar month in which the self-assessment took place.

Unless self-calculated by an authorized party representative, taxable acquisition transactions must be reported to the tax office with a tax return by the 15th day of the month following the calendar month in which the tax liability arose; the tax return must be submitted electronically via FinanzOnline by an authorized party representative.