Suchergebnisse für: `real-estate` (133 gefunden)

  4. 06. Dezember 2020

    RETT: Change of shareholders in real estate partnership

    The Supreme Tax Court has granted a taxpayer’s appeal against a real estate transfer tax assessment on the grounds that an indirect change in the shareholdings in the members of a real estate partnership was less than a complete change of interest in the partnership. With its decision the court has confirmed its case law regarding share transactions made prior to the enactment of the Tax Amendment Act 2015.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: change of shareholders, indirect shareho ...
  7. 02. November 2025

    Exemption from real estate transfer tax upon division of the ...

    The Supreme Tax Court decided that the transfer of real estate from a community of heirs to a partnership in the context of the division of the estate is exempt from real estate transfer tax up to the share in which a co-heir participates in the acquiring partnership. The tax exemption does not apply if the co-heir's share in the partnership decreases within five years following the transfer.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: heir
  10. 30. November 2025

    Real estate transfer tax upon acquisition of real estate by ...

    When purchasing a property for which the buyer and seller have agreed to split the real estate transfer tax equally the tax office requires a verifiable justification when claiming the full amount from the buyer. In its decision the Supreme Tax Court also discussed the question as to whether and when an so called “single (uniform) chargeable transfer” may be assumed.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: property development, sale of real estat ...
  12. 01. September 2023

    Merger of church parishes followed by formation of new paris ...

    If a new church parish is established by merging several church parishes, real estate transfer tax is payable if the original parishes held shares in real estate-owning GmbHs and these GmbH shares are all in the hands of the newly established church parish after the merger. The Supreme Tax Court decided that this also applies if those GmbHs operate charitable institutions such as hospitals or retirement homes.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: real estate transfer tax, property compa ...
  15. 29. September 2025

    Exemption from real estate transfer tax and revocation pursu ...

    In a recently published decision, the Supreme Tax Court commented on the repurchase of shares in a property-owning company where the previous acquisition was not subject to real estate transfer tax. Another case decided on the same date concerned the annulment of a chargeable transfer (concentration of 100% of the shares in the property-owning company) which later was reversed a second time restoring the initial level of shareholding.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: real estate transfer tax, property compa ...
  18. 17. Mai 2019

    Finance Bill 2019: proposed changes to the real estate trans ...

    Following the discussions of the Conference of Finance Ministers of the Federal States, the government has included in the Finance Bill 2019 amended regulations in respect of so-called “share deals” in real estate transactions. Aim of the proposed rules is a tightening of the financial framework around the indirect "transfers" of real estate held through companies and other associations of persons.

    Kategorien: Official Pronouncements
    Schlagwörter: RETT, indirect transfers of real estate, ...
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