Posts tagged with real estate transfer tax

Austrian Budget Accompanying Act 2025 (BBG 2025): consultation draft published – focus on real estate transactions in the form of share deals

On 2 May 2025, the Austrian Federal Ministry of Finance (BMF) published the draft of the BBG 2025 for review. As announced in the government programme in February 2025, there will be particular tightening of taxation related to the share transfers  in property-owning corporations and partnerships (share deals) and the taxation of real estate companies. […]

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Austrian Supreme Administrative Court (VwGH): calculation of real estate transfer tax

In its ruling of 24 October 2024 (Ro 2022/16/0023-4), the VwGH clarified issues regarding the calculation of real estate transfer tax for industrial buildings using the lump sum approach (“Pauschalwertmodell”) as well as issues in connection with construction rights (“Baurecht”), i.e. the right to build and own a building/construction on a land whereby the latter is […]

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