In the transfer of real property, real estate transfer tax is calculated on the value of the consideration, but at least on the property value. Assumed liabilities can also form part of this consideration. This also applies to liabilities for which only an assumption of performance effective in the internal relationship has been agreed.
The general IFB rate will be doubled from 10% to 20% for a limited period, and the rate for eco-investments from 15% to 22%.
The turn of the year offers company management a good opportunity to re-examine certain matters, make new decisions and position themselves optimally for the next year.
Planned legislative changes: With the proposed Tax Amendment Act 2025 (AbgÄG 2025), the existing provisions are to be adapted to current economic developments and European requirements, administrative processes simplified, and tax fairness as well as legal certainty strengthened.
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