Grunderwerbsteuer zahlen

• § 1 Grunderwerbsteuergesetz (GrEStG) – Erwerbsvorgänge
• §§ 8 und 9 GrEStG – Bemessungsgrundlage
• § 11 GrEStG – Steuersatz, Abrundung
• § 15 GrEStG – Fälligkeit der Steuer

If you acquire a property (for example by purchase, exchange or compulsory auction), you must pay land transfer tax. In Sachsen, the tax amounts 5.5 per cent of the assessment basis, which corresponds to the consideration paid by the purchaser of the property.

In the case of a purchase, this is the purchase price, but other services, such as the assumption of mortgages on the property, also count towards this. If the construction of a house was agreed together with the purchase of the land, the construction costs for the construction can also be added to the assessment basis.

notification of sale (see Amt24 service "Notify the tax office of property-related transactions")

acquisition of land

none

As a rule, real estate transactions (e.g. purchase contracts and exchange contracts) must be notarised. After the transaction has been completed, the notary informs the tax office. The tax office then determines the real estate transfer tax to be paid and sends you the tax assessment notice.

Payment deadline: specified in the tax assessment notice (usually within one month of receipt of the assessment notice)

Information on the appeal can be found in the notice.