Gültigkeitsgebiet: Hessen
Online erledigenRealizing a legal transaction relating to domestic real estate is subject to real estate transfer tax.
Realizing a legal transaction relating to domestic real estate is subject to real estate transfer tax.
If you acquire a plot of land, for example by purchase, real estate transfer tax is incurred unless the transaction is exempt from real estate transfer tax.
But it is not only the purchase of real property that triggers real estate transfer tax. A land swap, the highest bid, the assignment of rights to a claim for transfer of ownership, the acquisition of the right to dispose of assets, changes in a company’s legal status lasting at least 90% days, as well as the consolidation of shares and the transfer or sale of already consolidated shares in a company, among other things, are transactions subject to real estate transfer tax.
Under certain conditions, acquisition processes are exempt from real estate transfer tax. If, for example, you acquire a property from your spouse or registered partner, or from someone to whom you are related in a direct line, this acquisition is exempt from real estate transfer tax. The acquisition of a property belonging to an estate by co-heirs for the purpose of partitioning the estate, or the acquisition of a low-value property (purchase price under €2,500), are also exempt from real estate transfer tax.
The assessment basis for the real estate transfer tax is the value of the consideration. In the case of a purchase, this is the purchase price. Additional items may include, for example, the assumption of encumbrances or the granting of rights of residence or use.
If you acquire an undeveloped plot of land and, in addition to the purchase agreement, conclude a construction contract for the erection of a building on the acquired land with the seller or a third party connected to the seller personally, economically, or through agreements, established case law regularly considers this to be a so-called uniform contractual arrangement within the meaning of the real estate transfer tax law. In this case, the real estate transfer tax is calculated not only on the purchase price of the land itself, but also on the construction costs.
Each state sets its own tax rate. Tax rates currently range from 3.5 to 6.5 percent across the individual states. In Hesse, the tax rate is 6 %.
Real estate transfer tax is regularly owed by the parties involved in an acquisition transaction. In the case of a purchase agreement, you owe the property tax—regardless of whether you are the property buyer (acquirer) or the property seller (transferor). However, many agreements stipulate that the buyer must pay the real estate transfer tax. In such cases, the tax office will first address the tax assessment notice to the buyer. However, if the buyer does not pay the tax, the tax office can also demand the tax from the seller.
If you acquired the property through a notarized, judicial, or official document, the notary, court, or authority will report this property transfer to the tax office, enclosing a certified copy of the document. In all other cases, you and your contractual partner are obligated to report the contracts or agreements to the tax office.
The tax office will then assess the real estate transfer tax against you or your contractual partner by issuing a tax assessment notice or determine the tax exemption.
After full payment of the real estate transfer tax, the tax office sends the tax clearance certificate to the notary (in the case of tax exemption, the tax clearance certificate is sent immediately).
As part of his notary obligations, the notary is applying for your registration as the owner in the land register.
Please check with your tax office for accepted payment methods.
Sections 1, 3, 9, 11, 14, 15, 17 to 22 of the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz – GrEStG)
