511 Ordinance of the Federal Minister of Justice to determine of the value of the right to be entered as well as the information required for the use of a beneficiary base and certificates (the basic book fees regulation - CDR)
In accordance with section 26a para 3 of the court fees Act (GGG), Federal Law Gazette No. 501/1984, as last amended by the regulation BGBl. II Nr 280/2013, is prescribed:
§ 1. The value of the to be right according to section 26 para 1 is GGG with exception of the cases mentioned in article 8, paragraph 1 and article 10 beginning of input on establishing in the ERV in the input easily findable elsewhere, to quantify (after land, cadastral, deposit number/en) for purposes of determining fees.
§ 2 (1) certifying the value of the right to be entered can the party especially on those documents refer, on the basis of which the entry should be (§ 87 GBG), unless is it the value of the to be right (§ 26 para 1 and 3 GGG) can be determined.
(2) the party may be asked to present of another Bescheinigungsmittel (para 3) if
1 established the plausibility of the specified value doubts, 2 is incomplete, or 3 not assignable to the right to be entered, because exceptional circumstances exist or contain not all services and uses in the value are.
(3) the value of the right to be entered cannot be with documents referred to in paragraph 1 confirm, so can be presented to demonstrate of the plausibility of figuring in particular:
1. excerpts from a property or rent mirror in consideration of comparable objects, 2. listings offers of comparable properties, services or invalidate uses, 3. contracts or treasure opinion on comparable property, services, or uses or 4 photos of the property together with unit value notification or information about the unit value according to FinanzOnline and other instruments carry out of the numbering (about relying on experience of the professional party representative or expert statements) , if no meaningful Bescheinigungsmittel exist or could be obtained in terms of the amount of the fee only at disproportionate time and effort.
Information about the plausibility check
In the cases of § 26 ABS. 3 GGG can § 3 (1) which are made necessary information (description of the contract object) in the Treaty to determine of the value as far as entrance to the input (on the data for the calculation of fees) on establishing in the ERV in the input easily findable elsewhere, it is referenced.
(2) in other cases, where a number is required pursuant to section 1, the party to check the plausibility of their information in addition to the value of the to be right (section 1) object obtained the following information the information specific for the fees determination to lead:
1 space per part;
2. value per square metre;
3. type of use (§ 4);
4. quality related to the respective part (§ 5);
5. condition of the building or the property object (§ 6).
(3) the information referred to in paragraph 2 are for each object separately to specify, even if multiple objects in a single operation is transmitted. Multiple plots can be summarized as an object when they are in the same locality and exhibit the same type of use (§ 4).
Type of use
§ 4 (1) in the cases of § 3 para 2 is one of the listed below use types using the listed shortcuts to assign each object:
1 land and forestry use: "LF" 2. undeveloped land: "BLu" 3. property object: "WE" 4. House with up to four units: "WHk" 5. House with more than four residential units: "WHg" 6 commercial use: "gN" 7 other use: "sN" (2) at commercial (para 1 No. 6) and other use (para 1 Z 7) is to specify the specific usage (type of operation or use of concrete) in addition to the listed refer.
§ 5 (1) in the cases of § 3 para 2 is the quality of the location relative to the part where the object is located, using the listed refer to specify. Within a cadastral location distinguish between above-average "A", "B" average and below-average "C".
(2) a superior location is to assume when the object is based on the possible type of use in a privileged area and has a very good connection.
(3) a below-average position is to assume if the object related to the possible type of use in a less-favoured area is and has a bad connection.
Section 6 (1) in the cases of § 3 para 2 is buildings and residential property objects of construction with the category above-average "1" on average "2" or to specify below average "3" using the indicated number.
(2) above-average condition is to accept a newly built or refurbished building or residential property object.
(3) below-average condition is to assume if an ordinary use of the building or property object remedial measures in the area of the building structure requires.
Beneficiaries purchase operations
§ 7. Favoring pursuant to section 26a para 1 GGG is entrance to the input on establishing in the ERV in the input easily findable elsewhere, referring either to section 26a para 1 No. 1 GGG or on section 26a para 1 No. 2 GGG and figuring the reduced tax base claim to take. As far as the party is not avail on 30% of the value of to be law as the basis of assessment, the specified base refers to three times the unit value.
8. (1) invokes the party unit three times the value as a base, so she has to submit the unit value decision or otherwise appropriate Bescheinigungsmittel the unit value of the transferred property at the request of the Court.
(2) if the party relies on 30% of the value of to be law as the basis of assessment, articles 1 to 6 shall apply.
The conditions for the reduction of the tax base are § 9 (1) to be proved by appropriate documents in the original or copy.
(2) appropriate documents are in particular civil status documents, judicial or administrative decisions, or confirmations and notarial deeds in the cases of section 26a para 1 No. 1 GGG. In the case of the community is the existence of conditions by certificates on a primary residence life companions have in common or had to prove.
(3) in the cases of section 26a para 1 No. 2 GGG are the prerequisites of the relevant contract documents, and reference to the register of companies or companies book excerpts to prove.
§ 10. Assumes a total exemption from registration fees to complete the information on the value of the to be entered right including that necessary information and certificates (sections 1 to 6) only on behalf of the Court are, if it has doubts as to the existence of the exemption conditions.
Entry into force
§ 11. This Regulation shall enter into force 1 February 2014. It is to apply to all basic book entries, where is the registration fee pursuant to sections 26, 26a GGG in the version of the basic book fees amendment, Federal Law Gazette I no. 1/2013, determined.