Legal transaction fee
A legal transaction fee (wording of the law: fees for legal transactions ) is due in Austria in accordance with the Fees Act 1957 (GebG) for legal transactions that are explicitly listed in the GebG and if a document is drawn up about them (Section 15 (1) GebG). In the case of written legal transactions in III. Section are not listed, there is no legal transaction fee (Section 15 (1) GebG).
Oral legal transactions do not trigger any obligation to pay fees (Section 15 (1) GebG) unless the oral declaration is recorded in writing (Section 17 (2) GebG).
The content of the document (document) drawn up on the legal transaction is decisive for determining the fees (Section 17 (1) GebG). If the content of a document on a certain legal transaction is unclearly worded, the offense is presumed until there is evidence to the contrary, which justifies the fee or results in the higher fee (Section 17 (2) GebG). Likewise, the destruction of the document, the annulment of the legal transaction or the failure to execute it does not cancel the fee owed (Section 17 (5) GebG).
For documents that partially contain the content of legal transactions that are named in the Fees Act as subject to fees, the fees must be paid for this portion that is subject to fees (Section 19 (1) GebG). If several different legal transactions are listed in a document, each of which is subject to a fee, the legal transaction fee must be paid separately for each legal transaction (Section 19 (2) GebG).
Any electronic document (e.g. e-mail ) can also serve as a certificate , even if it is not printed out. The Austrian Administrative Court has confirmed this in a decision, provided the electronic document has a "secure" electronic signature . Then this signature is to be equated with a handwritten signature.
The obligation to pay fees according to the GebG generally arises when the physical document is signed. In the case of electronic documents, however, the printout of the certificate is not a prerequisite for owing the fee. According to § 18 Abs. 1 GebG, the handwritten signature by the exhibitor is equivalent to the signature that is made by him or on his behalf, or with his consent mechanically or in any other technically possible manner or with a name signature . A negotiation record is also equivalent to the signature (Section 18 (2) GebG):
- on a contract if the minutes are only signed by one party to the contract ,
- on a unilateral declaration, if the record is only signed by the recipient of the declaration, then
- Commemorative protocols, which are records in which one or more persons testify by means of their signature that other persons have concluded a legal transaction in their presence or have notified them of the conclusion of a legal transaction, are subject to the fee for the legal transaction to which the memorial protocol refers to (para. 3).
- Explanations (entries, protocols), with which a legal transaction is notarized in front of a court or other authorities, are to be regarded as legal documents and are subject to those for the legal transaction, provided that no other document has yet been drawn up for the legal transaction in a manner relevant for the incurrence of the fee liability envisaged fee (para. 4),
- Punctuations within the meaning of § 885 ABGB are subject to a fee according to their content like documents on legal transactions; the same applies to drafts or articles of bilateral binding legal transactions if they are signed by both contracting parties or if they are only signed by one party and are in the hands of the other party (para. 5).
Exceptions can be found in § 20 GebG.
Legal transaction fees
According to § 33 GebG, the following tariffs apply to legal transactions:
- Acceptance contracts ( adoption contracts ) - of the value of the property: 1% (one in a hundred = 1%)
- Instructions, whereby the instructing a third party assigns a service to another person, of the value of the service : 2%
Lease contracts and other contracts, whereby someone receives the use of a non-consumable item for a certain time and for a certain price, according to the value (§ 33 TP 5 Abs. 1 GebG)
- in general: 1%
- for hunting lease: 2%
In the case of an indefinite contract period, the recurring services are to be valued at three times the annual value in accordance with Section 33 TP 5 Paragraph 3 GebG , and for a certain contract period with the annual value multiplied accordingly to this contract period, but no more than 18 times the annual value (exceptions see below).
- Guarantee declarations (§ 33 TP 7 GebG): 1% (with exceptions for those that have to be given in criminal proceedings and in general to safeguard general interests other than the public service or a contractual relationship ) and for guarantee declarations from credit institutions to public corporations and railway companies that serve public transport.
- Easements (Section 33 TP 9 GebG): 2 per cent
- Marriage pacts (§ 33 TP 11 GebG): 1%
- Luck contracts (§ 33 TP 17 GebG): basically 2%
- Mortgage bonds (§ 33 TP 18 GebG): 1%
- out-of-court settlements (§ 33 TP 20 GebG):
- if the settlement is made about pending legal disputes 1%,
- otherwise 2% of the total value of the services assumed by each party (for fee exemptions see below).
- Assignments (Section 33 TP 21 Paragraph 1 GebG) for assignments or assignments of debt claims or other rights to remuneration: 0.8% (various exceptions in Paragraph 2)
- Change (§ 33 TP 22 GebG): generally 1/8 v. H. (0.125%) of the bill of exchange with various exceptions according to Section 33 TP 22 Paragraphs 2 to 6 and fee exemptions according to Paragraph 7).
Contract drawing up abroad
In principle, the fee owed according to Section 16 (1) GebG only arises for legal transactions if the document is drawn up for the legal transaction in Germany . If a document is drawn up abroad for a legal transaction, the fee arises (Section 16 (1) GebG):
if the parties to the legal transaction have a domicile (habitual residence), their management or their registered office or have a domestic permanent establishment and
- the legal transaction concerns a thing located in Germany or
- a party in Germany is entitled or obliged to perform on the basis of the legal transaction at the time relevant for documents drawn up in Germany; However, if the in lit. a or lit. b requirements are only met at the time of the establishment of an addition or supplement, at this time, otherwise
if the document (certified copy) is brought into Germany and either
- the legal transaction a in Z 1 lit. a or lit. b, at the time the document is brought into Germany , or
- A legally relevant act is carried out on the basis of the legal transaction in Germany or an official use is made of the document (copy) with the execution of these acts .
Various legal transaction fees according to the Fees Act must be calculated by the tax debtors or the parties' representatives (e.g. notaries , lawyers , accountants - see also Section 33 TP 5, Paragraph 5, Items 4 and 5 GebG) themselves and paid in good time (Section 3 Par. 4 and 4a GebG). For liability for the fee owed, see § 28 to 32 GebG.
Local tax office
General exemption from fees
According to § 2 GebG, the following are exempt from paying fees:
- The federal government, the companies it operates and funds under public law whose disposals it is obliged to cover ;
- the other regional authorities within the scope of their public-law sphere of activity ;
- public corporations, furthermore all associations that pursue exclusively scientific, humanitarian or charitable purposes with regard to their correspondence with the public authorities and offices ;
- the nationals of foreign states appointed as envoys of foreign powers, taking into account the documents they have issued themselves or their authorized representatives or representatives, insofar as these do not relate to legal transactions relating to immovable, domestically located objects or to claims liable to the latter .
Special fee exemptions
According to Section 15 (3) GebG, legal transactions that fall under the Inheritance and Gift Tax Act, Real Estate Acquisition Tax Act, Capital Transfer Tax Act (Part I capital tax and Part II securities tax) or the Insurance Tax Act and the Foundation Income Tax Act are exempt from the fee obligation.
Also free of charge according to § 33 TP 5 Abs. 4 GebG (existing contracts):
- Contracts for the rental of living spaces for up to three months. If a lease is continued beyond this period, the lease becomes subject to fees at the time of continuation and, in the absence of any other notarized party agreement, is contractually extended for an indefinite period ;
- Copyright and ancillary copyright usage agreements as well as patent, trademark and model license agreements ;
- Lease contracts for which the relevant value for the assessment of fees does not exceed 150 euros ;
- Letters of formal notice requesting the payment of a maintenance fee in accordance with § 45 MRG .
According to § 33 TP 20 Abs. 2 GebG (extrajudicial settlements) are free of charge:
- Comparisons about maintenance claims of minors ;
- Comparisons with insurance companies about claims from health or non-life insurance contracts ;
- Settlements that are concluded with a social welfare agency about compensation claims ;
- Settlements with the Federal Minister of Finance on behalf of the federal government on liability claims under the Export Promotion Act 1981 .
Numerous other exceptions according to § 35 GebG and other provisions z. B. in § 33 GebG.
- Heading to III. Section before § 15 GebG.
- Federal Law Gazette No. 267/1957
- Decision 2009/16/0271 of December 16, 2010
- charge are, according to § 33 TP 1, Paragraph 2, acceptance contracts for the acceptance of minors, stepchildren and own illegitimate children with children . For fee reductions, see § 33 TP 1 Paragraph 3.
- The fee is not subject to § 33 TP 4: official instructions and instructions from or on entrepreneurs. But see § 33 TP 22 GebG.
- Notwithstanding the first sentence, in the case of existing contracts for buildings or parts of buildings that primarily serve residential purposes, including other independent rooms and other parts of the property (such as basement and attic rooms, parking spaces and house gardens, which are typically allocated to living spaces), the recurring services are at most with the Three times the annual value .
- See the notification period in accordance with Section 31 (1) GebG: 15th day (due date) of the second month following the calendar month in which the self-calculation takes place .