Change Of The Real Estate Transfer Tax Act 1987

Original Language Title: Änderung des Grunderwerbsteuergesetzes 1987

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36. Federal Law, which amalgated the Law on the Basic Value Tax Act 1987

The National Council has decided:

Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I n ° 1/2013, shall be amended as follows:

1. § 3 (1) is amended as follows:

a) In Z 2, in the first sentence, the reference "§ 4 para. 2 Z 1 or Z 4" by reference " § 4 para. 2 Z 1 lit. a or b or Z 2 lit. a or b " replaced and the following second sentence inserted:

" A free purchase is available if a consideration is not available or is not to be determined, or if the consideration for the acquisition of a land and forestry property (§ 4 para. 2 Z 2) is less than the simple unit value the basic piece, otherwise less than three times the unit value of the property, or 30% of the common value of the land, if it is proved. "

b) In Z 7 the reference "§ 4 para. 2 Z 1" by reference "§ 4 para. 2 Z 1 lit. a" replaced.

(c) Z 8 and 9 are:

" 8.

the acquisition of a property as a result of an official intervention or a legal transaction in order to avoid such a detectably imminent intervention;

9.

Contributions to public law bodies. "

2. § 4 shall read with the title:

" Type of calculation

§ 4. (1) The tax is to be calculated from the value of the consideration (§ 5).

(2) By way of derogation from paragraph 1, the following shall apply:

1.

In the case of the following beneficiaries, the tax is to be calculated from three times the unit value (§ 6), but not more than 30% of the common value, if it is proved:

a)

in the case of the transfer of a plot of land to the persons referred to in Article 7 (1) (1) and (2);

b)

in the case of acquisition of a property by an inheritance, by a legacy or in the fulfilment of a compulsory partial claim, if the performance is agreed upon in the performance of the performance before the termination of the estate procedure, by means of the provisions of Section 7 (1) (1) (1) and (2) of the Agreement group of persons referred to;

c)

if all the shares of a company are combined or all shares of a company are transferred; the same shall apply to the corresponding debt-related transactions.

2.

In the case of the following transactions relating to land and forestry land, the tax is to be calculated from the unit value (§ 6):

a)

in the case of the transfer of a plot of land to the persons referred to in Article 7 (1) (1) and (2);

b)

in the case of acquisition of a property by an inheritance, by a legacy or in the fulfilment of a compulsory partial claim, if the performance is agreed upon in the performance of the performance before the termination of the estate procedure, by means of the provisions of Section 7 (1) (1) (1) and (2) of the Agreement group of persons referred to;

c)

if all the shares of a company are combined or all shares of a company are transferred; the same shall apply to the corresponding debt-related transactions;

d)

in the case of the acquisition of a property on the basis of a spin-off within the meaning of the Reformation Tax Act.

3.

Apart from Z 1 and 2, the tax is to be calculated from the common value:

a)

if a consideration is not available or is not to be determined, or if the consideration is less than the common value of the land;

b)

in the case of acquisition by an inheritance, by a legacy or in the fulfilment of a compulsory partial claim, if the performance is agreed upon in the performance of the performance prior to the termination of the settlement procedure.

4.

In the case of a swap contract which justifies the right to transfer of a property for each part of the contract, the tax shall be calculated both from the value of the performance of the one part of the contract and from the value of the performance of the other part of the contract. "

3. § 6 shall read with the title:

" Unit Value

§ 6. (1) The unit value shall be determined on the basis of the date of the date of the acquisition immediately preceding the acquisition.

(2) If the property which is the subject of the acquisition process forms part of an economic unit (sub-unit) for which a unit value is established, the value of the corresponding part of the unit value shall be set as the value. The partial amount shall be determined with the appropriate application of the principles applicable to the disassembly of the unit values.

(3) If the conditions between the immediately preceding date of the arrest and the date of the acquisition (deadline) have been changed in such a way that the conditions for a In the event of a continuation of the value-added or in the case of a continuation of the work, or at the latest by means of the acquisition process, the conditions for a post-determination are given, a special unit value is to be found at the date of the acquisition (reference date). Application of the principles relating to the continuation or readjuation of , but in the cases referred to in paragraph 2 only if the deviation also covers the part of the economic unit. "

(4) § 7 is amended as follows:

(a) (1) (1) is:

" 1.

by the spouse, the registered partner, the partner of life, provided that the life-mates have or had a common main residence, a parent, a child, a grandchild, a stepchild, an election child or a child-in-law of the donor 2 v.H., "

(b) In paragraph 1, the penultimate sentence and the last sentence are deleted.

(c) In paragraph 2, the reference "§ 4 (1) and (2) (2) Z 1 and 4" by reference " § 4 (1) and (2) (2) (3) and (4) replaced.

5. In accordance with Section 8 (3), the following paragraph 4 is added:

" (4) In the case of acquisitions by erbanfall, the tax liability arises with the legal force of the decision on the response and in the case of acquisitions by bequest with the confirmation of the demise court pursuant to § 182 (3) Extraction Act, BGBl. I n ° 111/2003, as amended. "

6. § 12 reads as follows:

" Self-calculation declaration

§ 12. The party representative shall have the power to declare electronically to the Basic Court of Appeal for each transaction, that a self-calculation has been made in accordance with § 11, and that the basic advertising tax as well as the registration fee shall be calculated in accordance with the Court fee law-GGG, BGBl. No. 501/1984, as amended, as long as the GGG provides for the common payment with the basic advertising tax, in accordance with § 13. The detailed regulation concerning the form, content and electronic transmission path of the self-calculation declaration is reserved for a regulation of the Federal Minister of Finance in agreement with the Federal Minister of Justice.

7. In § 13, the fifth and sixth sentences are:

" The Federal Minister of Finance is authorized to regulate the electronic self-calculation and notification in more detail, in so far as the rules on judicial registration fees and the electronic transmission of the data to the Justice, in agreement with the Federal Minister for Justice. From the application, it must be established for which tax debtor the extent to which the tax and, in accordance with the provisions in the GGG, the registration fees have been calculated and paid according to the GGG itself. "

8. § 16 shall read together with the title:

" Obligation to provide information

§ 16. If the incorrectness of the calculation basis for the self-calculation of the basic advertising tax is found, the tax office has to inform the ground office court in electronic form without unnecessary postponement of the correct tax base. The detailed regulation concerning the form, content and electronic transmission path of the self-calculation declaration shall be reserved for a regulation of the Federal Minister of Finance in agreement with the Federal Minister of Justice. "

9. In § 18, the following para. 2m to 2o shall be added in accordance with paragraph 2l:

" (2m) § 3 (1) Z 2, 7, 8 and 9, § 4 (1) and (2) (2), (1), (3) and (4), (6) and (7) and Article 8 (4), respectively, as amended by the Federal Law BGBl (Federal Law Gazette). I N ° 36/2014 shall apply to all transactions carried out after 31 May 2014 or for which the tax liability or the reason for the collection of the tax shall be incurred after 31 May 2014. If the acquisition was carried out before 1 June 2014, or if the deceased had died before 1 June 2014, the debtor may explain in writing to the tax-self-calculating party representative or to the tax office, that the taxation according to § 4 (2) and § § 6 and 7, in the version before the Federal Act BGBl. I No 36/2014.

(2n) § 4 para. 2 Z 2 in the version of the Federal Law BGBl. I No 36/2014 shall apply to all operations relating to land and forestry land which are to be carried out after 31 December 2014 or for which the tax liability or the reason for the collection of the tax after 31 December 2014 is applied. 2014. Was the acquisition process after 31 May 2014 and before the 1. Jänner 2015 is realized or is the deceased after 31 May 2014 and before 1. Jänner died in 2015, the tax debtor can declare in writing to the tax self-calculating party representative or to the tax office that the taxation in accordance with § 4 paragraph 2 Z 1 in the version of the Federal Law BGBl. I n ° 36/2014. If the acquisition was carried out before 1 June 2014, or if the deceased had died before 1 June 2014, the debtor may explain in writing to the tax-self-calculating party representative or to the tax office, that the taxation in accordance with § 4 (2) and § § 6 and 7 in the version before the Federal Act BGBl. I n ° 36/2014.

(2o) § § 12, 13 and 16 in the version of the Federal Law BGBl. I N ° 36/2014 shall apply to all transactions for which the self-calculation is carried out in accordance with § 11 after 31 December 2014. "

Fischer

Faymann