Grunderwerbsteuergesetz (GrEStG)

Unofficial table of contents

GrEStG

Date of completion: 17.12.1982

Full quote:

" Grunderwerbsteuergesetz, as amended by the Notice of 26 February 1997 (BGBl. I p. 418, 1804), most recently by Article 14 of the Law of 25 July 2014 (BGBl. 1266).

Status:	New by Bek. v. 26.2.1997 I 418, 1804;
	Last amended by Art. 14 G v. 25.7.2014 I 1266

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.1983 + + +) 
(+ + + For application cf.  § 23 + + +) 

  

Heading: IdF d. Art. 5 No. 1 G v. 1.9.2005 I 2676 mWv 8.9.2005

First section
Subject of tax

Unofficial table of contents

§ 1 Employment

(1) The basic value tax shall be subject to the following legal transactions, insofar as they relate to domestic land:

1.

a contract of sale or any other legal transaction which justifies the right to transfer;

2.

the dismissal if no legal transaction has been preceded by the right to the right to transfer;

3.

the transfer of ownership, if no legal transaction based on the right to transfer has been preceded and no release is required either. Excluded are:

a)

the transfer of ownership by settlement in the country and the free allocation of land for Community installations in the resettlement procedure, as well as through the corresponding legal procedures in the accelerated resettlement procedure and in the Land-exchange procedures in accordance with the law of the "Flurberunification" law, as amended,

b)

the transfer of ownership in the transfer procedure under the Federal Building Act, as amended in each case, if the new owner is the owner of a land of land situated in the transfer area in this procedure,

c)

the transfer of ownership in the foreclossive process;

4.

the Meistgebot in the foreclossive forcification process;

5.

a legal transaction which establishes the right to assignment of an entitlement to transfer or to the rights arising from a Meistbid;

6.

a legal transaction which establishes the right to assignment of the rights arising from a purchase offer. The purchase offer is an offer for the conclusion of another contract, by virtue of which the transfer can be required;

7.

the assignment of one of the rights referred to in paragraphs 5 and 6, if no legal transaction has been preceded by the right to assignment of the rights.

(2) The basic value tax is also subject to legal transactions which, without the justification of a right to transfer, make it possible for another legally or economically to exploit a domestic property on its own account. (2a) The assets of a partnership shall be a domestic property and shall, within five years, change directly or indirectly to the stock of shares in such a way that at least 95 from the hundred of the shares in the company's assets to new land If a shareholder is transferred, this shall be deemed to have been applied to the transfer of a land property A new partnership of law-based legal business. In the determination of the percentage, the acquisition of shares of death is not considered. If the personal company has acquired a property from a shareholder or another total country prior to the change of the shareholder stock, the basis of assessment for the tax base determined in accordance with Article 8 (2), first sentence, No. 3 of this Regulation shall be the basis for the assessment of the property. the acquisition process, for which the tax relief is to be refused on the basis of § 5 (3) or § 6 (3) sentence 2, with the corresponding amount. (3) For the assets of a company, a domestic plot of land is to be found, the Tax, to the extent that a tax under paragraph 2a is not taken into account, shall also:

1.

a transaction based on the right to transfer one or more shares of the company if, by means of the transfer, directly or indirectly, at least 95% of the shares of the company in the hands of the acquirer or in the the hand of dominant and dependent companies or dependent persons, or in the hands of dependent companies or dependent persons, would be united alone;

2.

the association, directly or indirectly, of at least 95 per cent of the shares of the company, if no debt-rightful business has been preceded by a transaction within the meaning of point 1;

3.

a legal transaction which establishes the right to transfer directly or indirectly from at least 95 per cent of the shares of the company;

4.

the transition, directly or indirectly, from at least 95 per cent of the shares of the company to another, where no debt-rightful business is preceded by the number 3.

(3a) In so far as taxation under paragraphs 2a and 3 is not considered, the legal process referred to in paragraph 3 shall also apply to such a person, on the basis of which a legal entity directly or indirectly or in part directly, in part indirectly, economic participation of at least 95 of the hundred in a company whose property belongs to a domestic property. Economic participation is the result of the sum of direct and indirect holdings in the capital or in the assets of the company. For the purpose of determining the indirect holdings, the percentages shall be multiplied by the capital or by the assets of the companies. (4) For the purposes of paragraph 3,

1.

as societies also the liberal trade unions and

2.

as dependent

a)

natural persons, insofar as they are incorporated individually or in combination with an undertaking, in such a way as to comply with the instructions of the entreprenter in respect of the shares;

b)

Legal persons who are integrated into a company financially, economically and organisationally in accordance with the overall picture of the actual circumstances.

(5) In the case of a swap contract which justifies the right to transfer of a property for both parts of the contract, the tax is subject to both the agreement on the performance of the one and the agreement on the performance of the other. (6) A legal transaction referred to in paragraphs 1, 2, 3 or 3a shall be subject to the tax even if it has been preceded by a legal process referred to in another of those paragraphs. However, the tax will only be levied in so far as the tax base for the subsequent legal process exceeds the amount from which the tax has been calculated in the previous legal process. (7) (omitted)

Footnote

(+ + + § 1: For application, see Section 23 (3), (6), (7), (11) + + +) Unofficial table of contents

§ 2 Land

(1) In the sense of this law, land is to be understood as meaning land within the meaning of civil law. However, the plots are not expected to be:

1.

Machinery and other equipment of any kind belonging to an operating plant,

2.

Mineral extraction rights and other industrial property rights,

3.

the right of the owner of the land to the hereditary building.

(2) The land is equal to

1.

hereditary rights,

2.

Buildings on foreign soil,

3.

Special rights of use secured in rem within the meaning of Section 15 of the Housing Property Act and Section 1010 of the Civil Code.

(3) If a legal process relates to a number of plots of land belonging to an economic entity, such land shall be treated as a plot of land. If a legal process relates to one or more parts of a property, these parts shall be treated as a plot of land.

Second section
Tax breaks

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§ 3 General exceptions to taxation

The following are exempt from taxation:

1.

the acquisition of a land plot if the value (§ 8) of the calculation of the tax does not exceed EUR 2 500;

2.

the acquisition of land by death on account of and property donations under the living conditions of the inheritance tax and gift tax law. However, under one condition, taxation is subject to taxation with regard to the value of such conditions, which can be deducted from the gift tax;

3.

The acquisition of a land belonging to the estate by means of the division of the estate by means of a heir. The surviving spouse or life partner shall be equal to the co-heir if he or she has to share with the heirs of the deceased spouse or life partner a property-community property, or if he is entitled to a compensatory request on the basis of the The income of the deceased spouse or life partner is transferred to a property belonging to the estate. In addition, their spouses or their partners shall be equal to the co-inherit;

4.

the acquisition of land by the spouse or the partner of the transferor;

5.

the acquisition of land by the former spouse of the transferor in the context of the asset separation after the divorce;

5a.

the acquisition of land by the former life partner of the transferor in the context of the asset composition following the lifting of the life partnership;

6.

the acquisition of a property by persons who are related to the transferor in a straight line or whose relationship is legally loaned by the acceptance as a child. The descendants are the same as the stepchildren. The persons referred to in sentences 1 and 2 shall be equal to their spouses or to their partners;

7.

the acquisition by participants of a property belonging to the total good for the purpose of dividing the total assets. The participants in the continued community of goods shall be equal to their spouses or their partners;

8.

the repurchase of a land by the trustee at the termination of the trusteeship. The condition is that the tax has been paid for the legal process by which the trustee had obtained the right to transfer the land or the property on the property. The application of the provision of Section 16 (2) remains unaffected.

Footnote

(+ + + § 3 nos. 3 to 7: For application, see Section 23 (9) + + +) Unofficial table of contents

Section 4 Special exemptions from taxation

The following are exempt from taxation:

1.

the acquisition of a land by a legal person under public law, where the property is transferred from one legal person to another on the occasion of the transfer of public service tasks or on the occasion of changes in the border from one legal person to another; and does not primarily serve an enterprise of a commercial nature;

2.

the acquisition of a land by a foreign country, if the property is intended for the purposes of embassies, envoys or consulates of that State and reciprocity is granted;

3.

the acquisition of a land by a foreign country or a foreign cultural institution, provided that the land is intended for cultural purposes and reciprocity is granted;

4.

the transfer of land in accordance with Section 1 (1) (3) and the share of the shares referred to in Article 1 (3) (2) and (4) as a direct consequence of the concentration of local authorities by agreement of the parties concerned; Local authorities with the consent of the body responsible under national law or through law, as well as legal transactions relating to land according to § 1 (1) (1) and of the company shares pursuant to § 1 (3) (1) and (3) of the event the abolition of the circular freedom of a municipality;

5.

the acquisition of a land by a legal person under public law and the repurchase of the land by the legal person under public law, if the property is part of a public private partnership for a public service or use within the meaning of Section 3 (2) of the Basic Tax Act and between the acquirer and the legal person under public law the transfer of the land at the end of the contract period is agreed has been made. The exemption from taxation shall not apply to the past if the legal person under public law renounts the retransmission of the land or the property no longer applies to a public service or use. is used.

Footnote

(+ + + § 4: For application, see Section 23 (5), (11) + + +) Unofficial table of contents

§ 5 Transition to a total

(1) If a plot of land goes from several co-owners to a total (Community as a whole), the tax shall not be levied as far as the share of the individual in the assets of the total persons is his fraction of the property. (2) If a property passes from a sole owner to a total amount, the tax shall not be levied in the amount of the share to which the transferor is involved in the assets of the total. (3) Paragraphs 1 and 2 shall not apply to the extent that: as the share of the transferor in the assets of the total and within five years of The transition of the land to the overall margin is reduced. Unofficial table of contents

§ 6 Transition from a total

(1) If a plot of land goes from a total amount to co-ownership of several persons involved in the total number of persons involved, the tax shall not be levied in so far as the fraction obtained by the individual acquirer corresponds to the proportion to which he/she is acquired. of the total. If a lot is transferred at the resolution of the total and the rate of separation is decisive if the parties agree on a divergence rate deviating from the participation ratio in the case of the dissolution of the total margin (2) If a piece of land goes from a total and into the sole ownership of a person involved in the total and the tax is not levied in the amount of the share to which the acquirer is involved in the assets of the total country. In the event that a lot of land is transferred into the sole ownership of a total person when the total amount is dissolved, the second sentence of paragraph 1 shall apply. (3) The provisions of paragraph 1 shall apply in accordance with the transfer of a land from a total margin to the total. a different total. Paragraph 1 shall not be applied in so far as the share of the total number of persons in the assets of the total acquiring country is reduced within five years from the point of transfer of the land from one total to the other. (4) The The provisions of paragraphs 1 to 3 shall not apply in so far as an overall country, in the case of succession, has acquired, within five years before the acquisition, its share of the total by legal business in the life of the living. Moreover, the provisions of paragraphs 1 to 3 shall not apply in so far as the rate of divergence deviating from the participation ratio has been agreed within the last five years prior to the dissolution of the overall margin. Unofficial table of contents

§ 6a Tax relief in the event of restructuring in the Group

For a legal process which may be controlled in accordance with Article 1 (1) (3), first sentence, (2), (2), (2a), (3) or (3a), on the basis of a conversion within the meaning of Article 1 (1) (1) (1) to (3) of the Conversion Act, an entry or The tax is not levied on a social contractual basis. The first sentence shall also apply to corresponding transformations, transfers and other forms of employment on a social contractual basis under the law of a Member State of the European Union or of a State to which the Agreement on the European Economic Area shall apply. The provisions of the first sentence shall apply only if, in the case referred to therein, only one dominant undertaking and one or more companies dependent on that undertaking, or a number of undertakings dependent on a dominant undertaking, are: Companies are involved. For the purposes of the third sentence, a company in whose capital or company assets the dominant undertaking shall, within five years prior to the legal process and five years after the legal proceedings, be directly or indirectly or indirectly is directly involved, in part indirectly with at least 95 of the hundred uninterrupted.

Footnote

(+ + + § 6a: For application cf. Section 23 (8), (10), (11) + + +) Unofficial table of contents

Section 7 Conversion of Community property in land ownership

(1) Where a plot of land belonging to several co-owners is shared by the co-owners per unit area, the tax shall not be levied in so far as the value of the sub-property obtained by the individual acquirer corresponds to the fraction to which he/she shall be (2) If a land belonging to a total part of the total number of persons involved in the total land is divided in terms of area, the tax shall not be levied to the extent that the value of the sub-plot, which is the subject of the individual acquirers shall receive the share to which he or she shares the assets of the total is involved. If a plot of land is shared in the resolution of the total area, the rate of separation shall be decisive if the parties involved in the case of the dissolution of the total and a divergence rate deviating from the participation ratio (3) The provisions of paragraph 2 shall not apply in so far as an overall country-in the case of succession, its legal guerrior-its share of the total and within five years before the conversion by legal business in the living has been acquired. Moreover, the second sentence of paragraph 2 shall not apply in so far as the rate of divergence deviating from the shareholding ratio has been agreed within the last five years prior to the dissolution of the overall margin.

Third Section
Basis of measurement

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§ 8 Principle

(1) The tax is determined according to the value of the consideration. (2) The tax shall be calculated according to the values within the meaning of section 138 (2) to (4) of the valuation law:

1.

if a consideration does not exist or is not to be determined;

2.

in the case of conversions on the basis of a federal or state law, in the case of transfers and in the case of other acquisition activities on a corporate contractual basis;

3.

in the cases of Article 1 (2a), (3) and (3a).

If the acquisition process extends to a building which is still to be erected, or if the change in the stock of shareholders within the meaning of Article 1 (2a) is based on a pre-defined plan for building a property, the value of the property shall be different from § 1. 138 (1), first sentence, of the valuation law, in accordance with the actual conditions at the time of the completion of the building.

Footnote

(+ + + § 8 (2): For the application, see Section 23 (4), (6), (11) + + +)
Section 8 (2): In accordance with Article 3 (1) of the GG. No. 1 BVerfGE v. 23.6.2015-1 BvL 13/11, 1 BvL 14/11-; the previous law will continue to apply until 31 December 2008; the legislature is obliged to make a new regulation retroactively by 30 June 2016 at the latest, cf. No 2 BVerfGE v. 23.6.2015-1 BvL 13/11, 1 BvL 14/11- Unofficial table of contents

§ 9 Counterpower

(1) In return,

1.

in the case of a purchase: the purchase price including the other services taken over by the buyer and the uses reserved for the seller;

2.

in the event of a swap, the exchange rate of the other contractual part, including an agreed additional performance;

3.

in the case of a performance in place of performance: the value at which the performance of the performance is assumed;

4.

in the case of the Meistgebot in the foreclossive procedure: the Meistgebot, including the rights, which remain in accordance with the conditions of auctioning;

5.

in the assignment of the rights from the Meistgebot: the assumption of the obligation from the Meistgebot. Additional services to which the acquirer is committed to the highest bidder are to be added to the Meistgebot. the benefits to be provided to the purchaser by the highest bidder shall be deducted;

6.

in the course of the assignment of the claim for transfer: the assumption of the obligation arising from the legal business which justified the right of transfer, including the special services to which the contractor is bound by the defamatory. the services provided by the person to whom the transfer is made shall be subject to the transfer of benefits;

7.

in the case of expropriation: the compensation. Where a property is expropriated which, together with other land, forms an economic unit, the special compensation for impairment of the unappropriated land shall not be part of the consideration; this shall also apply where: A property is voluntarily sold to avoid expropriation.

8.

(dropped)

(2) In return,

1.

benefits in addition to the transferor of the property, in addition to the consideration agreed upon during the acquisition;

2.

the charges that rest on the property as far as they are transferred to the acquirer by law. In return, however, there are not the permanent loads resting on the property. The hereditary building shall not be regarded as a permanent burden;

3.

benefits granted to the acquirer of the land by persons other than the transferor in exchange for the fact that they renounce the acquisition of the land;

4.

Benefits granted by a person other than the transferee of the land to the transferor in return for the transfer of the property to the transferee.

(3) The basic advertising tax to be paid for the activity to be taxed shall not be added to the consideration or deducted from it. Unofficial table of contents

§ 10

(dropped)

Fourth Section
Tax Calculation

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§ 11 tax rate, rounding off

(1) The tax is 3.5 per cent. (2) The tax is to be rounded down to the full euro. Unofficial table of contents

§ 12 Flat-rate taxation

The tax office may, in agreement with the taxable person, depart from the precise determination of the amount of the tax and fix the tax in a lump sum if it simplifies taxation and does not significantly reduce the tax result. is changed.

Fifth Section
Tax liability

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§ 13 Tax debtors

Tax debtors are

1.

on a regular basis: the persons involved in a working process as contractual parts;

2.

in the case of acquisition by law: the previous owner and the acquirer;

3.

for the acquisition in the expropriation proceedings: the acquirer;

4.

in the case of the Meistgebot in the compulsory ascent procedure: the highest bidder;

5.

in the case of the association of at least 95 per cent of the shares in a company in the hand

a)

the acquirer: the acquirer;

b)

a number of undertakings or persons: those involved;

6.

in the event of a change in the stock of a personal company: the civil society;

7.

in the case of the economic participation of at least 95 of the hundred in a company:
the legal entity which holds the economic participation.

Footnote

(+ + + § 13: For application, see Section 23 (3), (6), (11) + + +) Unofficial table of contents

Section 14 Creation of the tax in special cases

The tax is being created,

1.

if the validity of a working process depends on the occurrence of a condition, with the entry of the condition;

2.

if an acquisition process requires approval, with the approval.

Unofficial table of contents

§ 15 Due date of the tax

The tax is due for one month after the date of the announcement of the tax. The tax office may set a longer payment period.

Sixth Section
Non-determination of the tax, cancellation or modification of the tax rate

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§ 16

(1) If an acquisition is reversed before the ownership of the property has been transferred to the acquirer, the tax shall not be fixed at the request or the tax-fixing shall be repealed,

1.

if the cancellation takes place by agreement, by the exercise of a reserved right of withdrawal or a right of resale within two years from the date of the tax;

2.

if the terms of the contract are not fulfilled and the acquisition process is therefore reversed on the basis of a legal claim.

(2) if the transferor acquires the ownership of the sold land, the tax shall not be fixed at the request of both the repurchase and the previous acquisition, or the tax-fixing shall be repealed;

1.

if the repurchase takes place within two years from the date on which the tax has been incurred for the preceding acquisition. Where registration in the land register is necessary for the repurchase, the dismissal must be declared within the time limit and the registration in the land register must be applied for;

2.

if the legal transaction on which the acquisition is based is void or, as a result of any dispute, to be regarded as invalid from the outset;

3.

if the terms and conditions of the legal transaction, which established the right to transfer, are not fulfilled and the legal transaction is therefore reversed on the basis of a legal claim.

(3) If the consideration for the property is reduced, the tax shall be fixed at the appropriate lower rate or the tax rate shall be amended,

1.

if the reduction takes place within two years from the date of the tax;

2.

if the reduction (reduction) is carried out on the basis of § 437 of the Civil Code.

(4) If an event occurs which, under paragraphs 1 to 3, establishes the annulment or amendment of a tax determination, the period of determination (sections 169 to 171 of the tax code) shall not expire before the end of one year after the date of entry of the (5) The provisions of paragraphs 1 to 4 shall not apply if one of the operations referred to in § 1 (2) to (3a) is reversed, which was not fully displayed in time and in all parts (§ § 18 to 20).

Footnote

(+ + + § 16: For application see Section 23 (3), (6), (7), (11) + + +)

Seventh Section
Local jurisdiction, determination of tax bases, disclosure requirements and issue of the safety certificate

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Section 17 Local competence, determination of tax bases

(1) Subject to the second sentence, the tax office shall be responsible for the taxation of the tax office in the district of which the property or the most valuable part of the land is situated. Where the land is situated in the districts of financial offices of different countries, each of these financial offices shall be responsible for taxing the acquisition in so far as the land part is situated in its own district. (2) In the cases referred to in the second sentence of paragraph 1, in cases where a legal process relates to several land plots situated in the districts of various financial offices, the tax office, in whose district the most valuable piece of land or the most valuable piece of land or the most valuable property is concerned, shall be There is a stock of land parts or plots of land, the tax bases (3) The tax bases shall be

1.

in the case of property advertising through conversions on the basis of a federal or state law by the tax office, in whose district the management of the acquirer is located, and

2.

in the cases referred to in Article 1 (2a), (3) and (3a), by the tax office in whose district the management of the company is situated,

in the case of a property situated outside the district of these financial offices or a part of a land situated in the district of such a financial office, which extends to the territory of another country. If the management is not within the scope of the law and is being affected in different financial districts or in different parts of the land, the competent authority referred to in paragraph 2 shall be (3a) The separate determination in accordance with paragraphs 2 and 3 shall not include the values within the meaning of section 138 (2) to (4) of the valuation law if the tax is to be calculated in accordance with § 8 (2). (4) From: the separate determination may be waited if:

1.

the acquisition is tax-free, or

2.

the pro-rata basis for the acquisition of the land of land situated in another country does not exceed 2,500 euro.

In the case of a separate determination, in the cases referred to in point 2, the proportional tax base shall be added to those of the other tax authorities responsible for taxation in accordance with the ratio of their shares.

Footnote

(+ + + § 17 (3): For application, see Section 23 (3), (6), (11) + + +) Unofficial table of contents

§ 18 Display obligation of the courts, authorities and notaries

(1) Courts, authorities and notaries shall notify the competent tax office in writing of an officially prescribed form on the basis of the information provided by the competent authorities.

1.

legal transactions which they have assessed or which they have drawn up a document and have signed a signature on them, if the legal proceedings concern a plot of land within the scope of this Act;

2.

applications for rectification of the basic book which they have assessed or which they have drafted and signed a document on the basis of which the request is based on the change in the property owner;

3.

Surcharge decisions in the foreclossing procedure, expropriation decisions and other decisions which result in a change in the land ownership. The obligation to notify the courts is also the change in property ownership on the basis of an entry in the register of commercial, cooperative or association registers;

4.

subsequent amendments or corrections of one of the operations listed in points 1 to 3.

The notification shall be accompanied by a copy of the document relating to the legal process, the application, the decision or the decision. (2) The obligation to notify refers also to transactions concerning a succession law or a building on a foreign soil. It shall also apply to transactions relating to the transfer of shares in a capital company, a trade union, a civil trade company or a company under civil law, if the assets of the (3) The advertisements must be reimbursed within two weeks after the certification or the signature of the signature or the notification of the decision, even if the information is not available. if the effectiveness of the legal process from the entry of a condition, from the expiry a time limit or a permit. They shall also be reimbursed if the legal process is exempt from taxation. (4) The despatch of the notification shall be on the original of the document, in the cases in which a document has been drafted and a signature has been certified. (5) The advertisements shall be addressed to the tax office responsible for the separate determination in respect of taxation, in the cases referred to in Article 17 (2) and (3) of the European Parliament. Unofficial table of contents

§ 19 Display obligation of the parties concerned

(1) Tax debtors shall be required to report on

1.

legal proceedings which, without the justification of a right to transfer, make it possible for another, legally or economically, to exploit a property on its own account;

2.

forminvalid contracts for the transfer of a land which the parties concerned are subject to and economically fulfil;

3.

the acquisition of buildings on foreign soil;

3a.

direct and indirect changes in the stock of shareholders of a partnership which, within five years, have resulted in the transfer of 95 from the hundreds of shares in the company's assets to new shareholders, if the assets of the company are A personal company belongs to a domestic property (§ 1 para. 2a);

4.

debt-related transactions directed at the association of at least 95 per cent of the shares of a company, if a property belongs to the property of the company (§ 1 para. 3 no. 1);

5.

the association of at least 95 per cent of the shares of a company in respect of which a property belongs (Section 1 (3) (2));

6.

Legal transactions which establish the right to a transfer of at least 95 per cent of the shares of a company if a property belongs to the property of the company (Section 1 (3) (3));

7.

the transfer of at least 95 from the hundred of the shares of a company to another, if a property belongs to the property of the company (§ 1 para. 3 no. 4);

7a.

Legal proceedings under which a legal entity directly or indirectly or in part directly, in part indirectly, an economic contribution of at least 95 from the hundred in a company whose property is a domestic property (Section 1 (3a));

8.

Decisions within the meaning of § 18 (1) sentence 1 no. 3. The obligation to notify is also due to the change in property ownership on the basis of an entry in the register of commercial, cooperative or association registers.

They shall also indicate any activity on which a court, authority or notary shall not be obliged to reimburse an indication in accordance with § 18. (2) The persons referred to in paragraph 1 shall also, in all cases, be notified of any notification of such work.

1.

any increase in the counterperformance of the acquirer by the provision of additional services in addition to the consideration agreed upon during the acquisition;

2.

benefits granted to the acquirer of the land by persons other than the transferor in exchange for the fact that they renounce the acquisition of the land;

3.

benefits granted by a person other than the transferee of the land to the transferor in return for the transfer of the property to the transferee;

4.

Changes in the shareholders ' stock of a total and in connection with the granting of the tax relief pursuant to § 5 (1) and (2) or § 6 (3) in conjunction with § 6 para. 1;

4a.

changes in control relationships within the meaning of § 6a sentence 4;

5.

Changes in the use or renunciation of retransmission if the property acquisition in accordance with Section 4 (5) was exempted from taxation.

(3) In the course of two weeks after having been informed by the notifiable process, the notifiers have to indicate the operation, even if the transaction is exempt from taxation. (4) The advertisements shall be available at: the tax, in the cases referred to in Article 17 (2) and (3), to the tax office responsible for the separate determination of the tax. If a private written document has been received via the notifiable procedure, the advertisement shall be accompanied by a copy of the document. (5) The advertisements shall be tax returns within the meaning of the tax code. They shall be made in writing. They may be transmitted in electronic form in accordance with § 87a of the German Tax Code.

Footnote

(+ + + § 19: For application see § 23 para. 3, 6, 7, 8, 11 + + +) Unofficial table of contents

§ 20 Content of ads

(1) The advertisements must contain:

1.

First name, surname, address and the tax identification number according to § 139b of the tax code or the economic identification number according to § 139c of the tax code of the transferor and the acquirer, if applicable also, whether and to which the person concerned within the meaning of Section 3 (3) to (7) is the acquirer;

2.

the name of the land according to the land register, the land register, the road and the house number;

3.

the size of the land and, in the case of built-up land, the type of building;

4.

the description of the subject-matter and the day of the certification, in the case of an operation requiring authorisation, including the name of the person whose approval is required;

5.

the purchase price or the other consideration (§ 9);

6.

the name of the documentary person.

(2) The advertisements relating to shares in a company must also include:

1.

the company, the place of management and the economic identification number of the company in accordance with § 139c of the German Tax Code,

2.

the name of the shares or shares;

3.

in the case of a number of legal entities involved, an overview

Footnote

(+ + + § 20 para. 2: For the application, see Section 23 (11) + + +) Unofficial table of contents

§ 21 Judgment Of The Court

The courts, authorities and notaries may not hand over to the parties concerned documents which relate to a notifiable transaction, and shall not grant copies or certified copies of the documents to the parties until they have been sent to the Office of the Office of the Financial Office. have been dispatched. Unofficial table of contents

Section 22 Safety Certificate

(1) The acquirer of a land shall not be entered in the land register until a certificate of the financial office responsible for taxation is submitted (Section 17 (1) sentence 1) or certificates of the tax competent for taxation Financial offices (Section 17 (1) sentence 2) are submitted, that the registration does not preclude tax concerns. The supreme financial authorities of the Länder may, in agreement with the Land Justice Administrations, provide for exceptions to this. (2) The tax office shall issue the certificate if the basic value tax has been paid, secured or stolen or if tax freedom is given. The certificate may also be issued in other cases where, at its discretion, the tax requirement is not at risk. The tax office must issue the certificate in writing. An electronic transmission of the certificate shall be excluded.

Eighth section
Implementation

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Section 22a

In order to simplify the taxation procedure, the Federal Ministry of Finance is authorized, in consultation with the Federal Ministry of the Interior and with the consent of the Federal Council, by means of a legal regulation to a procedure for the electronic transmission of the The indication and the copy of the document shall be determined in detail in accordance with § 18. The authentication of the data intermediary and the confidentiality and integrity of the transmitted electronic document shall be ensured. Insofar as this authorisation has not been used, the electronic transmission of the display and the copy of the document shall be excluded in the sense of § 18.

Ninth Section
Transitional and final provisions

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Section 23 Scope

(1) This law shall apply to employment operations which are carried out after 31 December 1982. It must also apply to transactions which are carried out before 1 January 1983, but after the date of the proclamation of the law, 22 December 1982. (2) The activities carried out before 1 January 1983 shall be subject to the following conditions: , the second sentence of paragraph 1 shall apply until the entry into force of this Act. This applies in particular to the fact that, in the case of the acquisition of a tax exemption before 1 January 1983, a tax exemption was granted and after 31 December 1982 a post-collection status was realised. (3) § 1 (2a), § 9 (1) (8), § 13 no. 6, § 16 (5), § 17 (3) (2) and § 19 (1) (3a) in the version of the Law of 20 December 1996 (BGBl. I p. 2049) shall apply for the first time to legal transactions which are subject to the conditions laid down in Section 1 (2a) of the Law of 20 December 1996 (BGBl. 2049) after 31 December 1996. (4) Section 8 (2) and § 11 (1), as amended by the Law of 20 December 1996 (BGBl. I p. 2049) shall apply for the first time to transactions carried out after 31 December 1996. § 10 is to be applied last time to transactions which are carried out before 1 January 1997. (5) § 4 No. 1 in the version of the Law of 24 March 1999 (BGBl. I p. 402) shall apply for the first time to transactions which are to be carried out after 31 December 1997. (6) § 1 (6), § 8 (2), § 9 (1) and § 17 (3) sentence 1 no. 1 in the version of the Law of 24 March 1999 (BGBl. 402) shall apply for the first time to the labour market, which shall be realised after the date of the promulgation of the law. § 1 (2a) and (3), § 5 (3), § 13 No. 5 and 6, § 16 (4) and § 19 (1) sentence 1 No. 3a to 7 and para. 2 No. 4 in the version of the Law of 24 March 1999 (BGBl. I p. 402) shall apply for the first time to transactions which are carried out after 31 December 1999. (7) § 1 (2a) sentence 3, § 2 (1) sentence 2 no. 3, § 6 para. 3 sentence 2, § 16 para. 4, § 19 para. 1 sentence 1 no. 8 and § 19 para. 2 no. 4 in the version of the Law of 20 December 2001 (BGBl. 3794) shall apply for the first time to the labour market operations carried out after 31 December 2001. Section 1 (7) is to be applied last time to work that is to be carried out until 31 December 2001. (8) § § 6a and 19, paragraph 2, point 4a, as amended by Article 7 of the Law of 22 December 2009 (BGBl. 3950) will be applied for the first time to the labour market, which will be implemented after 31 December 2009. § 6a shall not apply if the acquisition is reversed from 1 January 2008 to 31 December 2009 and therefore, in accordance with Article 16 (1) or (2), the tax is not to be levied or a suspension of tax is to be repealed; or (9) In so far as tax assessments are not yet passed on to life partners, § 3 (3) to (7), as amended by Article 29 of the Law of 8 December 2010 (BGBl), is amended. 1768), to apply for the first time to transactions carried out after 31 July 2001. (10) § 6a, sentence 4, as amended by Article 12 of the Law of 22 June 2011 (BGBl. I p. 1126) shall apply for the first time to transactions which are to be carried out after 31 December 2009. (11) § 1 (3a) and 6 sentence 1, § 4 (4) and (5), § 6a sentence 1, § 8 (2) sentence 1, point 3, § 13, point 7, § 16 (5), § 17 (3) sentence 1 Point 2, section 19 (1), first sentence, point 7a and paragraph 2, point 5, § 20, paragraph 2, point 3, as amended by Article 26 of the Law of 26 June 2013 (BGBl. I p. 1809) are to be applied for the first time to work-related activities which are to be implemented after 6 June 2013. (12) § 6a, sentences 1 to 3, and § 16, paragraph 5, in the version in force on 31 July 2014, are to be applied to work-related activities which are to be applied after 6 June 2013. will be implemented. Unofficial table of contents

§ § 24 to 27 (omitted)

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§ 28

(Entry into force)