156. Regulation of the Federal Minister of Finance on the basic advertising tax self-calculation declaration and the transmission of data to the judiciary (GrunderwerbTax-Self-Calculation Regulation-GrESt-SBV)

On the basis of § § 12, 13 and 16 of the Basic Value Tax Act 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I n ° 36/2014, shall be assigned in agreement with the Federal Minister for Justice:

§ 1. (1) The levy authority shall transmit electronically to the judiciary the necessary data for the collection of the court fee and collected by the party representative on the train of a self-calculation pursuant to § 11 para. 1 GrEStG 1987 on financial online.

(2) For each acquisition transaction recorded in the train of a self-calculation via FinanzOnline, a job number shall be generated for each purchaser as the key for the relevant data in accordance with paragraph 1. This case number shall be made visible to the party representative.

§ 2. (1) The data to be transmitted in accordance with § 1 (1) (1) are:

1.		the title of the legal process, including the date;
2.		Indication of whether the property (catastral municipality, number of deposits, property number) has been transferred in whole or in part;
3.		Indication of a catastral community affected by the acquisition and the guidance on whether other catastral communities are affected;
4.		an indication of a number of deposits affected by the acquisition and the guidance as to whether further deposit numbers are concerned;
5.		Indication of up to three land numbers affected by the acquisition and the guidance as to whether more than three land plots are affected;
6.		Type of property
7.		the indication of the area of the land covered by the self-calculation
8.		information on the acquirer: name and address and, in the case of natural persons, the date of birth or the insurance number;
9.		self-calculated basis for the basic value tax in total per acquirer;
10.		the amount of the self-calculated registration fee in total per acquirer;
11.		the actual amount of the registration fee and the amount of the self-calculated registration fee in total per acquirer;
12.		Party representative information (evidence account number, name, and address).

(2) If the party representative subsequently modifies data of a legal process waiting for notification, a complete transmission of the data in accordance with paragraph 1 shall take place, taking into account the changes.

§ 3. For each application period (Section 13 para. 1 GrEStG 1987), the levy authority shall forward the data in accordance with § 2 as well as all the working numbers generated for this registration period according to § 1 (2) per acquirer.

§ 4. The data transfers according to § § 2 and 3 are carried out daily.

§ 5. If the tax authority has determined the basic advertising tax by means of a communication according to § 201 BAO (§ 16 GrEStG 1987), it has to notify this fact of justice electronically without any unnecessary delay.

§ 6. The declaration of self-calculation according to § 12 GrEStG 1987 shall be made in the electronic legal system by the announcement of a number (§ 1 (2)) by the party representative.

§ 7. (1) This Regulation shall enter into force on 1 July 2015 and shall apply to all transactions for which the self-calculation shall be carried out after 30 June 2015.

(2) With the entry into force of this Regulation, the Regulation of the Federal Minister of Finance concerning the automated transmission of data and the recording book pursuant to § § 13 and 14 of the Basic Value Tax Act 1987, as amended by the Federal Law Gazette (BGBl), enters into force. No 682/1994, BGBl. No. 188/1995, except for force.

Schelling