Change Of The Real Estate Transfer Tax Act 1987

Original Language Title: Änderung des Grunderwerbsteuergesetzes 1987

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_I_36/BGBLA_2014_I_36.html

36. Federal Act 1987 modifies the property transfer tax act

The National Council has decided:

Change of the real estate transfer tax act 1987

The real estate transfer tax act 1987, Federal Law Gazette No. 309/1987, as last amended by the Federal Act Federal Law Gazette I no. 1/2013, is amended as follows:

1 paragraph is amended as follows 3 paragraph 1:

(a) in Z, 2 is the reference in the first sentence "section 4 paragraph 2 No. 1 or no. 4" by the reference "§ 4 para 2 subpara 1 lit. a or b or subpara 2 lit. replaced a or b"and insert the following second sentence:

"Is an unpaid purchase if a quid pro quo is not present or not to determine or the consideration for the acquisition of agricultural and forestry land (§ 4 para. 2 No. 2) is smaller than the simple unit value of plot, plot or 30% of the mean value of the plot is indeed less than the triple unit value, if this is proven."

(b) in Z, 7 is the reference "section 4 paragraph 2 No. 1" by the reference "§ 4 para 2 subpara 1 lit. a"replaced.

(c) Z 8 and 9 are:



"8. the acquisition of a plot as a result of regulatory intervention or as a result of a legal transaction to the avoidance of such demonstrably imminent intervention, 9 grants of public authorities."

2. paragraph 4 is together with the heading:

"Type of calculation

4. (1) tax is to calculate the value of the consideration (§ 5).

(2) by way of derogation from paragraph 1, the following applies:



1 beneficiary acquisition operations listed below is the tax of three times of of unit value (§ 6), up to a maximum of 30% of the mean value, if this is proven to calculate: a) for transfer of plot to the in article 7, paragraph 1 Nos. 1 and 2 referred to persons;

(b) on acquisition of a plot by heritage seizure or legacy or in compliance with a compulsory portion claim if the performance on performance instead of prior to completion of the probate procedure agreed upon is by the § 7 para 1 Nos. 1 and 2 mentioned group of persons;

Skip c) when all shares of a company are United or all shares of a company; the same applies for the corresponding debt transactions.

2. in the control from the unit value (§ 6)-led acquisition operations relating to agricultural and forestry plots below is to calculate: a) for transfer of plot to the in article 7, paragraph 1 Nos. 1 and 2 referred to persons;

(b) on acquisition of a plot by heritage seizure or legacy or in compliance with a compulsory portion claim if the performance on performance instead of prior to completion of the probate procedure agreed upon is by the § 7 para 1 Nos. 1 and 2 mentioned group of persons;

Skip c) when all shares of a company are United or all shares of a company; the same is true when the corresponding debt transactions;

(d) to purchase of a plot due to a reorganization within the meaning of the Foundation to tax law.

3. is the tax apart from Nos. 1 and 2 of the common value to calculate: a) is not present or not to identify for consideration if the consideration is less than the mean value of the plot;

(b) when purchasing through heritage attack, legacy or in compliance with a compulsory portion claim if the performance to performance rather than before the completion of the dissertation process is agreed upon.

4. a barter agreement, which establishes the right to transfer ownership of a plot for each part of the contract, the tax of the value of the performance of one as well as the value of the benefit of the other Contracting Party is to calculate."

3. § 6 is together with the heading:

"Unit value

6. (1) the unit value that is noted on the statement date immediately preceding the acquisition process is decisive.

(2) forms the property which is the subject of the acquisition process, a part of an economic unit (subunit), for a unit value is found, the corresponding partial amount of unit value is so as the value. The amount of the part is applying by analogy with the principles which apply to the disassembly of the unit values to determine.

(3) have the relationships between the immediately preceding determination time and the time of the acquisition process (date) in such a way changed, that according to the provisions of the assessment Act the conditions for an updating of the value or a update of type of or at least through the acquisition process the conditions for a subsequent determination exist, is so on the date of the acquisition process (date) a special unit value see by analogy with application of the principles for updates or subsequent findings to determine; "in the cases of paragraph 2 but only then, when extending the deviation on the part of the economic unit."

4. Article 7 is amended as follows:

a) para 1 subpara 1 is as follows:



("1 by the spouse, the registered partner, the partner, unless the spouse have a joint home or had a parent, a child, a grandchild, a stepchild, an adopted child or a Schwiegerkind of the parent's 2 per cent," b) accounts for the penultimate and last sentence in paragraph 1.

(c) in paragraph 2, the reference is "§ 4 par. 1 and par. 2 Nos. 1 and 4" with the reference "§ 4 par. 1 and par. 2 Nos. 3 and 4" replaced.

5. According to § 8 para 3 the following paragraph 4 is added:

"(4) in the case of purchase tax debt with the legal force of the decision about the heir and for acquisitions due to heritage attack by legacy with confirmation of the Probate Court pursuant to § 182 3 except dispute Act, Federal Law Gazette I no. 111/2003, in their up-to-date versions."

6 section 12 is together with the heading:

"Self declaration of calculation

§ 12. The party representatives are authorized to explain the basic book Court per acquisition process electronically, dissipated that a self calculation referred to in section 11 has been carried out and after the court fees Act - GGG, BGBl. No. 501/1984 in the current version, as far as the GGG common payment with the tax provides the real estate transfer tax and the registration fee pursuant to § 13. The detailed regulations concerning the form, content, and the electronic means of self calculation statement is subject to regulation of the Federal Minister of finance in agreement with the Federal Minister of Justice.

7. in article 13, the fifth and sixth sentence read:

"The Federal Minister of finance is authorized by regulation to govern the electronic self calculation and registration, insofar as the regulations relate to the judicial registration fees and the electronic transmission of data to the justice, in agreement with the Federal Minister of Justice. "Must the tax arising from the application, for which tax debtors to what extent and - in accordance with the provisions in the GGG - registration fees were calculated and paid according to the GGG itself."

8 § 16 is together with the heading:

"Notification obligation

§ 16 turns out the inaccuracy of the basis of assessment for calculating self at the real estate transfer tax, has the IRS without undue delay to tell the reason book Court in electronic form the right basis. The detailed regulations concerning the form, content, and the electronic means of self calculation explanation is subject to regulation of the Federal Minister of finance in agreement with the Federal Minister of Justice."

9. in article 18, l following para. 2 m to 2o are attached according to paragraph 2:

"(2m) § 3 para 1 Nos. 2, 7, 8 and 9, § 4 para 1 and para. 2 I no. 36/2014 are Nos. 1, 3 and 4, articles 6 and 7 and § 8 para 4 in the version of Federal Law Gazette apply to all transactions, which are carried out after 31 May 2014, or for which the tax liability or a survey base for the tax arises after 31 May 2014." The acquisition process carried out before 1 June 2014 or the testator died before June 1, 2014, the tax debtor can the IRS in writing explain to the self calculating the tax party representative or to taxation I no. 36/2014, should be according to § 4 paragraph 2, and articles 6 and 7, each as amended by Federal Law Gazette.


(2n) § 4 para. 2 No. 2 in the version of Federal Law Gazette I is no. 36/2014 to apply to all purchase transactions relating to agricultural and forestry plots, which are carried out after 31 December 2014, or for which the tax liability or a survey base for the tax after 31 December 2014 is created. Was the acquisition process after 31 May 2014 and before 1 January 2015 is carried out or is the deceased after 31 May 2014 and died before 1 January 2015, the tax debtor can the IRS explain to the self calculating the tax party representative or to writing, that taxation I no. 36/2014 is to be no. 1 in the version of Federal Law Gazette according to § 4 paragraph 2. The acquisition process carried out before 1 June 2014 or the testator died before 1 June 2014, the tax debtor can the IRS in writing explain to the self calculating the tax party representative or to taxation I no. 36/2014 should be according to § 4 paragraph 2 and §§ 6 and 7 respectively in the version before the Federal Act Federal Law Gazette.

(2o) which I apply no. 36/2014 sections 12, 13 and 16 as amended by Federal Law Gazette on all transactions, self calculating according to § 11 after 31 December 2014 is made for the.

Fischer

Faymann