08. Oktober 2014 Future obligation not chargeable to real estate transfer tax The Supreme Tax Court has held that the acceptance by the acquirer of a plot of building land of an obligation to contribute towards the cost of building a kindergarten is not part of the consideration subject to real estate transfer tax if the obligation was not due at the time of the conveyance. Kategorien: Supreme Tax Court casesSchlagwörter: real estate transfer tax, plot, building ...
