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.
A property developer acted free of charge for the local authority in an effort to increase the sales value of his property. His input tax was not deductible, even in the light of his expectation of ultimate benefit.
