Real estate transfer tax (Germany)
The real estate transfer tax (GrESt) is a tax that is incurred when acquiring a property or a share of property. It is based on the real estate transfer tax law applicable and is a country control , the same to the municipalities can pass. Depending on the federal state , the tax rate is between 3.5% ( Bavaria and Saxony ) and 6.5% ( Schleswig-Holstein , North Rhine-Westphalia , Saarland , Brandenburg and Thuringia ) of the assessment base . It is one of the additional costs when buying a property .
The real estate transfer tax accounts for around 1.8% of the tax revenue in Germany of around 731 billion euros (2017) and has a share of around 5% of the federal states' tax revenues.
Nature of the transfer tax
The real estate transfer tax is a transaction tax or right-hand traffic tax , as it is linked to a legal transaction (usually a purchase contract for a property within the meaning of § 433 , § 311b BGB ).
At the same time, it is a direct tax, as the tax debtor is also the tax payer of the GrESt. The federal government has had the legislative competence (competing legislation) according to Article 105 (2) of the Basic Law on real estate transfer tax since 1983. The federal states have administrative competence ( Art. 108 (2) GG) as well as revenue competence ( Art. 106 (2) No. 3 GG).
Relation to other types of taxes
value added tax
According to § 4 No. 9a UStG, property sales are tax-free with regard to sales tax, so that double taxation with GrESt of 3.5% to 6.5% and sales tax of 19% is avoided. A voluntary taxation of property sales is possible under certain conditions according to § 9 UStG. In this case, the real estate transfer tax is based on the gross amount.
Inheritance and gift taxes
No real estate transfer tax is levied on acquisitions within the meaning of the Inheritance Tax and Gift Tax Act in order to avoid a double burden. Acquisitions of land due to death ( Section 3 No. 2 GrEStG in conjunction with Section 3 Paragraph 1 No. 1 ErbStG ) or gifts of land to the living ( Section 3 No. 2 GrEStG in conjunction with Section 7 Paragraph 1 No. . 1 ErbStG ) are exempt from real estate transfer tax.
Controllability
The prerequisites for property transfer taxability are:
- a domestic property,
- an acquisition process, and
- a (at least fictitious) change of legal entity .
Real estate tax transactions
According to Section 1 (1) GrEStG, real estate transfer tax is only subject to legal transactions that relate to domestic properties. The individual acquisition transactions subject to real estate transfer tax are described in § 1 GrEStG. The most common process here is the purchase contract according to Section 1 (1) No. 1 GrEStG . The sales contract obliges the seller to transfer the property to the buyer ( Section 433 (1) sentence 1 BGB). The buyer is obliged to pay the seller the purchase price and to accept the property purchased ( Section 433 (2) BGB).
The real estate transfer tax is linked to the existence of a legally effective binding transaction. It arises when there is a notarial contract in which the seller has undertaken to transfer ownership of the property to the buyer and the buyer has on the other hand undertaken to accept the property and pay the purchase price. The real estate transfer tax arises regardless of whether the purchase price has already been paid. The same applies to a legal transaction that justifies the right to transfer ownership of a property. Only when such a claim does not exist does the law focus on the conveyance or, in the case of a bid in the foreclosure auction, on the sovereign transfer of ownership . The assignment of the highest bid in a foreclosure auction is also subject to real estate transfer tax.
In addition, the real estate transfer tax is also subject to legal transactions that are not aimed at the transfer of real estate, but rather shares in real estate partnerships or corporations (Section 1, Paragraph 2a, Paragraph 3, Paragraph 3a GrEStG). In these cases, the Land Transfer Tax Act fakes the transfer of the property of the company in question to the shareholder who, after the transfer of shares, directly or indirectly holds at least 95% of the shares in the company. In the case of partnerships, a transfer of property from the old partnership to a new partnership is assumed if the number of shareholders has changed directly or indirectly by at least 95%.
Origin and maturity of the real estate transfer tax
The real estate transfer tax arises with the realization of a legally effective acquisition process according to § 14 GrEStG in connection with § 38 Tax Code . The commencement of legal validity can z. B. on the permits of the contracting parties, the property manager (when purchasing a condominium ) or the approval of the owner of the contaminated property (when purchasing a heritable building right ). If the purchase is made through offer and acceptance, an acquisition is only realized through legally effective acceptance. The tax is due one month after the notification of the tax assessment .
Deferral of real estate transfer tax
In principle, the tax burden is subject to deferral, as it is not a liability or tax deduction amount for the account of a third party, Section 222 AO. However, the decision is to reschedule the discretion of the tax authorities and because it is in the real estate transfer tax is a so-called traffic control is regularly not lead to a positive discretionary decision. In addition, it is at the discretion of the tax authorities to grant a longer payment period in accordance with Section 15 sentence 2 GrEStG. In practice, however, the tax authorities rarely make use of this regulation.
Exemptions from taxation
Not all transactions are subject to tax. The main exemptions from taxation are:
- § 3 No. 1 GrEStG: The consideration does not amount to more than € 2,500. This is not an exemption , but an exemption limit . This means that an acquisition i. H. v. € 2,500 is tax-free, for an acquisition i. H. v. € 2,501 however real estate transfer tax is to be paid for the entire amount.
- § 3 No. 2 GrEStG. Exemption in case of a donation of land under Edition: donations of land under the condition of a usufruct (right of residence) in favor of the giver are in the opinion of the Federal Fiscal Court (BFH) of 29 January 1992 in accordance with § 3 No. 2. Sentence 1 GrEStG is completely exempt from real estate transfer tax. Insofar as conditions are imposed on the donee, which oblige him to make payments in cash or in kind (e.g. pension payments, assumption of land charges and other obligations of the donor), he is not in this respect within the meaning of § 7 Paragraph 1 No. 1 ErbStG at the expense of Enriched donors. The value of these cash or non-cash benefits is therefore subject toreal estate transfer tax inaccordance with Section 3 No. 2 GrEStG.
- Section 3 No. 3 GrEStG: The acquisition of a property belonging to the estate by co-heirs to divide the estate. The surviving spouse / partner is equal to the co-heirs if he has to share joint property with the heirs of the deceased spouse / partner or if property belonging to the estate is transferred to him as a compensation claim on the gain of the deceased spouse / partner. The co-heirs are also equal to their spouses and - according to the judgment of the Münster Finance Court - the children of the co-heirs.
If, in the event of an inheritance, the inherited shares are not entered in the land register as an "undivided community of heirs ", but as fractions, the benefit of Section 3 No. 3 GrEStG can no longer be claimed at a later point in time , because the division into fractional ownership of Estate is divided.
- § 3 No. 4 GrEStG: The acquisition by the spouse / life partner of the seller.
- § 3 No. 5 GrEStG: The acquisition by the former spouse of the seller if it takes place in the context of the property dispute after the divorce.
- Section 3 No. 5a GrEStG: The acquisition by the seller's former partner, if it takes place in the context of the property dispute after the partnership has been terminated.
- Section 3 No. 6 GrEStG: The acquisition by a person who is directly relatedto the seller.
According to § 1589 sentence 1 BGB, people whose one descends from the other are related in a straight line. According to § 1589 sentence 2 BGB are persons who are not directly related, but descend from the same third person - e.g. B. siblings, aunt, uncle - related on the sidelines. The direct relationship is equivalent to adoption (§ § 1741 ff. BGB). However, the exemption from the acquisition of land by an adopted child in accordance with Section 3 No. 6 GrEStG is only possible if the family court had already decided to accept the child at the time of the acquisition of the land. The relatives in a straight line are equal to their spouses, as well as stepchildren and their spouses. In a judgment of April 19, 1989, the Federal Fiscal Court decided that the status of stepchild within the meaning of Section 3 No. 6 Sentence 2 GrEStG does not depend on the continuation of the marriage through which the stepchild relationship was established.
- § 5 GrEStG tax relief when a joint owner acquires property from one joint owner
- § 6 GrEStG tax relief when a joint owner acquires property from joint owners
- Section 6a GrEStG tax relief for restructuring within the group (group clause)
Acquisitions within the meaning of Section 1 Paragraph 1 No. 3, Paragraph 2, Paragraph 2a and 3 GrEStG are covered by the group clause if the transfer is due to a conversion within the meaning of Section 1 Paragraph 1 No. 1 - 3 UmwG or a corresponding conversion based on the law of a member state of the European Union or of a state to which the Agreement on the European Economic Area is applicable. These are the merger, the split and the property transfer. Other acquisitions based on company law, such as contribution, are also favored. The group clause presupposes a relationship of dependency. Companies are dependent in whose capital the controlling company has a direct or indirect or partly direct, partly indirect share of at least 95%. A minimum holding period of five years in the dependent company is required before and after the transfer, Section 6a sentence 4 GrEStG. Since the law does not provide for a specific connection to the property, a retention period is necessary to the extent that, without this period, the prerequisites for the application of § 6a GrEStG could be created with improper intent through prior restructuring . The group clause is to be applied for the first time to acquisitions that are realized after December 31, 2009 ( Section 23 (8) sentence 1 GrEStG).
- § 7 GrEStG: The conversion of joint property into land ownership is also exempt. If a property that belongs to several co-owners is divided by the co-owners by area, the tax is not levied if the value of the partial property that the individual purchaser receives corresponds to the fraction to which he participates in the entire property to be distributed.
Land
Under land within the meaning of real estate transfer tax law plots within the meaning of civil law (§ § 873 to understand ff. BGB). In addition to the land, the components of a property also include the property firmly connected to the property, Section 94 (1) sentence 1 of the German Civil Code (BGB). This means: when buying a house with land, the tax is levied on the total price and not just the value of the land. If, on the other hand, you buy a vacant lot and build a house on it yourself, the real estate transfer tax is only due for the vacant lot.
The properties are the same
- Heritable building rights ,
- Buildings on foreign soil
- special rights of use secured in rem in the sense of § 15 WEG and § 1010 BGB.
The following are not included in the land:
- Machines and other devices of all kinds that belong to an operating system,
- Mineral extraction rights and other business licenses,
- the right of the property owner to the ground rent ,
- Accessories i. S. d. Section 97, Paragraph 1, Clause 1 of the German Civil Code (BGB): Accessories are movable items which, without being part of the main item, are intended to serve the economic purpose of the main item and are in a spatial relationship to it that corresponds to this provision ( inventory such as e.g. the built-in kitchen , other furniture, and all other objects that are not firmly connected to the land or the building).
- Maintenance reserves formed according to the Condominium Act .
Assessment basis
The tax is based on the value of the consideration ( Section 8 (1) GrEStG). Everything that the buyer spends to acquire the property counts towards the consideration. Consideration is usually the purchase price. There are also B. loan liabilities assumed under the law of obligations (mortgage liens), uses reserved for the seller, other encumbrances assumed (e.g. pension, residential and usufructuary rights), the surveying costs assumed by the purchaser, the obligation assumed by the purchaser, e.g. B. to pay the brokerage costs for the seller ( contract in favor of third parties § § 328 ff. BGB), when acquiring a heritable building right, the obligation to pay the ground rent to the respective property owner.
According to Section 9 (1) No. 2 GrEStG, the exchange service of the other party to the contract including an agreed additional service is deemed to be the consideration in the event of an exchange.
The acquisition of a property in a foreclosure auction is subject to tax in accordance with Section 1 (1) No. 4 in conjunction with Section 9 (1) No. 4 GrEStG. The tax is calculated from the highest bid including the rights that remain under the auction conditions.
If a consideration is not available or cannot be determined (e.g. donation or accrual), the assessment basis is determined in accordance with Section 138 (2) or (3) of the Valuation Act ( Section 8 (2) GrEStG). In the opinion of the Federal Fiscal Court, this regulation is unconstitutional because the results of the assessment according to this provision appear arbitrary.
In the case of a uniform set of contracts (see below), the value of the property at the time of completion of the building is the assessment basis according to Section 8 (2) sentence 2 GrEStG. It has not been clarified how the owner / purchaser's own work is to be assessed and whether the building can still be valued at the new price if the client / purchaser has already moved into and used the building at the time of completion.
Uniform contract
A uniform contract exists under civil law if the contracts aimed at the purchase of the undeveloped property and the construction of a building are dependent on each other according to the will of the seller and buyer in such a way that they stand and fall together. According to the established case law of the BFH, the object of the acquisition process is the undeveloped property with the building to be constructed, i.e. a developed property.
The prerequisites for the existence of a uniform contract are not standardized, but are based on case-group-oriented case law of the tax courts and the Federal Fiscal Court. The limits for the existence of a uniform contract are drawn far from the case law . For property buyers willing to build, the risk of an additional burden on the building costs with real estate transfer tax can often hardly be assessed in advance.
In the case of a uniform contract, the property transfer tax is due on the construction work in addition to sales tax. In order to have it checked whether this practice is in agreement with the European law on sales tax multiple charges prohibition of Art. 401 of the VAT system directive 2006/112 / EG of the Council of November 28, 2006, the Lower Saxony Finance Court in 2008 submitted a corresponding case to the European Court of Justice for a preliminary ruling submitted. With its ruling of November 27, 2008, the ECJ confirmed that the levying of real estate transfer tax on the entire purchase price is compatible with European law.
Purchase price reduction
A notarization of the agreement on a reduction in the purchase price is only required if it is made before the declaration of the relinquishment of the property. Pursuant to Section 16 (3) GrEStG, the tax assessment will be changed upon application if the consideration for the property has been reduced. The change leads to a refund of the corresponding tax amount. As a rule, this is only possible within two years after the tax has been incurred or if it is a material defect in accordance with Section 437 of the German Civil Code (BGB). The prerequisite for changing the tax assessment is, on the one hand, that the purchase price has been effectively reduced under civil law and that this has actually been carried out.
Reallocation of land
The Federal Fiscal Court (BFH) ruled on July 28, 1999 that all changes in ownership of land that are carried out in a formal reallocation procedure under the Building Code through the decision of an authority are exempt from tax if the new owner in this procedure is the owner of one in the reallocation area located property is involved.
tax rate
|
state |
Tax rate since 1998 |
increase from |
on tax rate |
source |
|---|---|---|---|---|
| Baden-Württemberg | 3.5% | 05/11/2011 | 5.0% | |
| Bavaria | 3.5% | no increase | ||
| Berlin | 3.5% | 01/01/2007 | 4.5% | |
| 04/01/2012 | 5.0% | |||
| 01/01/2014 | 6.0% | |||
| Brandenburg | 3.5% | 01/01/2011 | 5.0% | |
| 07/01/2015 | 6.5% | |||
| Bremen | 3.5% | 01/01/2011 | 4.5% | |
| 01/01/2014 | 5.0% | |||
| Hamburg | 3.5% | 01/01/2009 | 4.5% | |
| Hesse | 3.5% | 01/01/2013 | 5.0% | |
| 08/01/2014 | 6.0% | |||
| Mecklenburg-Western Pomerania | 3.5% | 07/01/2012 | 5.0% | |
| 07/01/2019 | 6.0% | |||
| Lower Saxony | 3.5% | 01/01/2011 | 4.5% | |
| 01/01/2014 | 5.0% | |||
| North Rhine-Westphalia | 3.5% | October 01, 2011 | 5.0% | |
| 01/01/2015 | 6.5% | |||
| Rhineland-Palatinate | 3.5% | 03/01/2012 | 5.0% | |
| Saarland | 3.5% | 01/01/2011 | 4.0% | |
| 01/01/2012 | 4.5% | |||
| 01/01/2013 | 5.5% | |||
| 01/01/2015 | 6.5% | |||
| Saxony | 3.5% | no increase | ||
| Saxony-Anhalt | 3.5% | 03/02/2010 | 4.5% | |
| 03/01/2012 | 5.0% | |||
| Schleswig-Holstein | 3.5% | 01/01/2012 | 5.0% | |
| 01/01/2014 | 6.5% | |||
| Thuringia | 3.5% | 04/07/2011 | 5.0% | |
| 01/01/2017 | 6.5% |
Up to December 31, 1982 the GrESt was "as a rule" 7%. At the same time, 80% of all property transactions were tax exempt, especially owner-occupied residential property. According to Section 11 , the GrESt was 2% nationwide from January 1, 1983 to 1996, and the options for tax exemptions were severely restricted; from 1997 to August 31, 2006, 3.5% of the tax base nationwide.
Since September 1, 2006, the federal states have been able to set the tax rate themselves (see Art. 105 (2a) sentence 2 of the Basic Law). The current tax rate can be found in the table opposite. The unweighted average as of January 1, 2016 is therefore 5.3 percent.
In accordance with Section 12 of the GrEStG, the tax office can, in agreement with the taxpayer, refrain from precisely determining the tax amount and set the tax in a lump sum if this simplifies taxation and does not significantly change the tax result.
Tax debtor
According to § 13 No. 1 GrEStG, the tax debtors are regularly the persons involved in an acquisition process (see above) as joint and several debtors - i.e. buyers and sellers alike. The tax office first turns to the person who has contractually agreed to pay the real estate transfer tax. Usually this is the acquirer. However, if this does not pay, the tax office will use the seller to pay the real estate transfer tax. A contractual agreement according to which the purchaser exempts the seller from paying the property transfer tax does not change this, because this agreement only affects the so-called "internal relationship" between the seller and the buyer.
In the case of property acquisitions through the highest bid in the foreclosure auction procedure (Section 1 (1) No. 4 GrEStG) or in the expropriation procedure or in acquisitions that are realized through the acquisition of company shares (Section 1 (2a), Paragraph 3 No. 1 and No. 2 , Para. 3a GrEStG), the real estate transfer tax law does not provide for joint and several debtorships. In such cases, the purchaser of the property (the highest bidder in the foreclosure auction) or the purchaser of the shares owes the property. In the cases of Section 1 (2a) GrEStG, on the other hand, only the real estate partnership owes the real estate transfer tax.
Abolition of tax assessment
Pursuant to Section 16 (1) No. 1 GrEStG, the tax assessment is lifted on application if an acquisition process (e.g. purchase) is reversed before ownership of the property has passed to the purchaser if
- the cancellation by agreement, by exercising a reserved right of withdrawal or a right of repurchase takes place within two years of the tax arising;
- the contractual conditions are not fulfilled and the acquisition process is therefore reversed due to a legal claim.
If the clearance certificate has already been issued, the tax assessment can only be revoked if the clearance certificate has been returned by the notary and the deletion of a notice of conveyance entered in the land register has been approved. If the purchaser is already registered as the owner in the land register and the seller acquires the property of the sold property back, the tax assessment will be lifted on request for the repurchase as well as for the previous acquisition process, provided one of the three alternatives of Section 16 (2) GrEStG is satisfied.
In both cases, the cancellation of the tax assessment, effective under civil law, and the (actual) restoration of the original legal status are required. This includes the repayment of the purchase price already paid to the purchaser.
Subsequent lowering of the real estate transfer tax
The real estate transfer tax, which is incurred when buying a property, can also be reduced retrospectively. There are two main reasons for this:
- Reduction of the purchase price through an agreement between buyer and seller
- Reduction of the purchase price due to material defects
If the purchase price reduction is agreed before the property is released, it must be notarized. A written application must be submitted to the responsible tax office so that the property transfer tax that has already been set can be reduced. The application must be submitted within two years after the purchase of the property ( Section 16 (3) GrEStG). Excess tax paid will be refunded to the tax debtor.
Clearance certificate
According to § 18 GrEStG, the notaries are obliged to submit a notification of the legal transaction to the responsible property acquisition tax office together with the notarized sales contract using the officially prescribed form (notification of sale ). The notification period is always two weeks from the notarization of the legal transaction. The obligation to notify also exists if the legal transaction is ultimately not subject to real estate transfer tax or is tax-free. The notification of sale consists of several copies, depending on the federal state. The back of one of these copies contains the clearance certificate as a blank form. This is issued by the tax office and confirms that the entry of the property purchaser in the land register does not conflict with any tax concerns.
Although the payment of the real estate transfer tax is not a prerequisite for the transfer of ownership , the land registry offices are legally instructed according to § 22 GrEStG not to make any entries without submitting the clearance certificate. As a result, it is not possible to register in the land register without paying the real estate transfer tax in advance.
In the case of taxable transfer of company shares (e.g. GmbH , AG , GmbH & Co. KG , OHG , KG ), the issuance of the clearance certificate is in principle neither required nor required by law, since the transfer of company shares does not result in a change of legal entity in property ownership would have to be executed in the land register. The only exception is a change of shareholder in a company under civil law, since its shareholders must also be entered in the land register in addition to the company according to Section 47 (2) GBO.
Taxable transactions
After payment, security or deferral of the real estate transfer tax, the real estate transfer tax office issues the clearance certificate in accordance with Section 22 GrEStG. This means that there are no tax concerns about the entry of the buyer as the new owner in the land register .
Tax-free transactions
Here, the tax office issues the clearance certificate after a positive check of the tax exemption of the transaction reported to it. The tax authorities have regulated on the basis of Section 22 (1) sentence 2 GrEStG that in certain cases the process can be entered in the land register without submitting a clearance certificate.
Come up
The real estate transfer tax is due to the federal states. According to DIW Berlin , it is currently the most important independent tax revenue of the federal states, and the only tax for which the federal states can determine the tax rate themselves. The revenue from real estate transfer tax developed as follows:
| year | Real estate transfer tax |
|---|---|
| 2006 | 6.1 billion euros |
| 2007 | 7.0 billion euros |
| 2008 | 5.7 billion euros |
| 2009 | 4.9 billion euros |
| 2010 | 5.3 billion euros |
| 2011 | 6.4 billion euros |
| 2012 | 7.4 billion euros |
| 2013 | 8.4 billion euros |
| 2014 | 9.3 billion euros |
| 2015 | 11.2 billion euros |
| 2016 | 12.4 billion euros |
| 2017 | 13.1 billion euros |
| 2018 | 14.1 billion euros |
| 2019 | 15.8 billion euros |
State financial equalization
With the introduction of the tax rate autonomy of the federal states on September 1, 2006, the federal financial equalization system (LFA) was also adjusted. In order to avoid that countries can lower their tax rate at the expense of other countries, not the actual, but normalized real estate transfer tax revenues are used to determine the tax force in the LFA. The normalized tax revenues are determined taking into account the total property transfer tax revenue and the average property transfer tax rate. The standardization procedure removed the incentive to reduce taxes at the expense of other countries, but created an additional incentive to increase taxes because a tax rate increase in one country changes the financial equalization at the expense of the other countries.
criticism
The real estate transfer tax and its repeated increase are criticized because, like any tax, they make the associated services more expensive, here housing or renting. The real estate transfer tax also hinders mobility, since selling a property is often only worthwhile after many years and the tax is incurred again with every purchase. Younger groups of buyers in particular are discouraged from building ownership. The real estate market is losing momentum as a result of the real estate transfer tax, which in the opinion of the critics slows down necessary modernizations and leads to misallocations.
It is also criticized that the state is losing a relatively large amount of tax revenue through tax planning. This makes it possible to keep a property in its own company instead of selling the property directly. If only up to 94.9% of the shares in the company are sold and the remaining 5.1% are retained or sold to a third party, no real estate transfer tax is due. After five years, the remaining shares in the company can also be acquired tax-free. Since such a process is only worthwhile from a purchase value of 15 million euros, sales of large properties such as commercial buildings are virtually no longer taxed. The acquisition of private and single-family houses, where this bypass can practically not be used, is always taxed. On the basis of the results of a working group of the finance ministers of the federal states published on June 21, 2018, it is to be expected that these design options will be further restricted in the future.
See also
Individual evidence
- ↑ BMF: Tax revenue by type of tax 2010-2012 ( Memento from December 20, 2013 in the Internet Archive )
- ↑ Finanzgericht Münster EFG 1969, p. 139.
- ^ BFH judgment of April 19, 1989, Az. II R27 / 86, BStBl. II 1989, p. 627; Full text .
- ↑ BFH judgment of May 27, 2009, Az. II R 64/08, BStBl. II 2009, 856, full text .
- ↑ ECJ, Az. C-156/08, notification in the Official Journal of the European Union (PDF)
- ↑ ECJ judgment of November 27, 2008
- ↑ BFH judgment of July 28, 1999, Az. II R 25/98, BStBl. II 2000, 206; Full text .
- ↑ Law Gazette for Baden-Württemberg 2011, No. 18, p. 493 ( Memento from January 30, 2016 in the Internet Archive )
- ↑ Law on the determination of the assessment rates for real taxes for the calendar years 2007 to 2011 and the tax rate for real estate transfer tax of December 20, 2006.
- ↑ http://www.morgenpost.de/berlin-aktuell/article117368602/Berliner-Koalition-einigt-sich-auf-hoehere-Grunderwerbsteuer.html
- ↑ Press release from the Brandenburg State Chancellery on the increase in the real estate transfer tax
- ↑ Ministry of Finance - Real Estate Transfer Tax ( Memento of March 24, 2015 in the Internet Archive )
- ^ The Senator of Finance of Bremen - Real Estate Transfer Tax
- ↑ http://www.senatspressestelle.bremen.de/sixcms/detail.php?id=71554
- ↑ Law on the determination of the tax rate for real estate transfer tax of December 16, 2008, HmbGVBl. 2008, p. 433
- ↑ Report from Immobilienzeitung from November 23, 2012 on the tax increase in Hesse
- ↑ http://www.haufe.de/immobilien/wirtschaft-politik/hessen-6-prozent-grunderwerbsteuer-kommen-schon-im-august_84342_235872.html ( page no longer available , search in web archives )
- ↑ Decision to increase real estate transfer tax. Ministry of Finance of the State of Mecklenburg-Western Pomerania , June 20, 2012, accessed on August 17, 2019 .
- ↑ Real estate transfer tax. Ministry of Finance of the State of Mecklenburg-Western Pomerania, accessed on August 17, 2019 .
- ↑ Oberfinanzdirektion Niedersachsen - Frequently asked questions about real estate transfer tax
- ↑ NRW real estate transfer tax
- ↑ http://www.landtag.nrw.de/portal/WWW/dokumentenarchiv/Dokument/MMD16-7147.pdf
- ^ Rhineland-Palatinate - land transfer tax increase
- ↑ State Parliament of Saarland Act No. 1736 Budget Accompanying Act 2011. (pdf) Article 1. Accessed on April 24, 2018 .
- ↑ State Parliament of Saarland Act No. 1766 Household Supplementary Act 2012. (pdf) Article 1. Accessed on April 24, 2018 .
- ↑ State Parliament of the Saarland Act No. 1794 Budget Accompanying Act 2013. (pdf) Article 1. Accessed on April 24, 2018 .
- ↑ State Parliament of Saarland Law No. 1845 Budget Accompanying Law 2015. (pdf) Article 1. Accessed on April 24, 2018 .
- ↑ Law on the determination of the tax rate for the real estate transfer tax of the state of Saxony-Anhalt of February 17, 2010
- ↑ Ministry of Finance of the State of Schleswig-Holstein - Information on the increase in real estate transfer tax on January 1, 2012 ( Memento from January 22, 2011 in the Internet Archive )
- ↑ Real estate transfer tax rises to a new record ( Memento from April 9, 2013 in the Internet Archive )
- ↑ Thuringian Ministry of Finance - Change in real estate transfer tax comes into force after the law has been promulgated
- ↑ Haufe Online-Redaktion: Thuringia increases real estate transfer tax . In: Haufe-Lexware GmbH (Ed.): Haufe.de News and Expertise . ( haufe.de [accessed on January 3, 2017]).
- ↑ Outbid competition in real estate transfer tax
- ↑ example FinMin North Rhine-Westphalia Decree of June 16, 1999 - S 4540-1 - VA 2
- ↑ Sergej Bechtoldt, Ronny Freier, Johannes Geyer, Frank Kühn: "Eight years after the reform of the real estate transfer tax: Federal states use their leeway for tax increases" . In: DIW weekly report . 81, No. 50, 2014, pp. 1283-1290. Retrieved June 10, 2015.
- ^ The tax revenues of the federal and state governments in the 2017 budget year. Monthly report of the Federal Ministry of Finance, January 2018; p. 5/7
- ^ The tax revenue of the federal and state governments in the 2018 budget year. Monthly report of the Federal Ministry of Finance, January 2019; p. 3/4
- ^ The tax revenues of the federal and state governments in the 2019 budget year. Monthly report of the Federal Ministry of Finance, January 2020; p. 3/4
- ↑ RWI Essen: Problems of the real estate transfer tax
- ↑ German Taxpayer Institute: Real Estate Transfer Tax and State Financial Equalization
- ↑ Housing association warns of higher rents
- ^ Felix Rohrbeck: Real Estate: Anyone who buys a house is stupid. How it happens that not everyone has to pay real estate transfer tax on real estate deals. In: The time . August 20, 2015, accessed August 21, 2015 .
- ↑ State finance ministers decide to take consistent action against share deals in real estate transfer tax. Hessian Ministry of Finance, accessed on July 3, 2018 .
