The real estate transfer tax taxes domestic property transactions (traffic tax and consumption taxes). The concept of real estate in the GrEStG corresponds to that of civil law (land including components, e.g. buildings); Exceptions exist for operating facilities, heritable building rights and buildings on third-party land.
The basic fact is the legal transaction that justifies a claim to the transfer of ownership of a property, e.g. B. through a contract under the law of obligations. In addition, the real estate transfer tax covers auxiliary and substitute facts (e.g. transfer of ownership; relinquishment; Highest bid). The assessment basis is the value of the consideration. If there is no consideration, the value of the property applies (needs assessment).
The tax rate is 3.5 % (Section 11 GrEStG). Addressees of the GrESt are those involved in the acquisition process (buyer and seller), consequently natural and legal persons as well as partnerships. Certain acquisition transactions are excluded from the GrESt (§ 3 GrEStG), e. B. Property acquisitions up to € 2,500 or property acquisitions from spouses.
As a "special sales tax" on property sales, the GrESt could be integrated into sales tax. A VAT exemption in accordance with § 4 No. 9a UStG avoids double taxation. Likewise, property acquisitions through inheritance or donation are exempt from the GrESt (§ 3 No. 2 GrEStG) in order to prevent a double burden with the inheritance tax.