Grundstücksbezogene Vorgänge beim Finanzamt anzeigen

• § 18 Grunderwerbssteuergesetz (GrEStG) – Anzeigepflicht der Gerichte, Behörden und Notare
• § 19 GrEStG – Anzeigepflicht der Beteiligten

Notifications of disposal

The acquisition of a property must be notified to the tax office, as land transfer tax is levied in the event of a purchase, exchange or forced sale. This procedure is regularly carried out by the competent notary, court or authority. In addition, there are notification obligations of the parties involved in certain cases.

The real estate transfer tax is generally assessed according to the consideration stipulated in the contract. The consideration is usually the purchase price, but may also be based on another value.

Contact point

regularly: Notary's office, court or authority

-> Notary search (Saxony)
-> Tax office search (nationwide)
-> Amt24 authority guide

• Notification (form)
• Proof of land acquisition (for example purchase contract)

none

The certifying notary, the competent district court or the competent authority shall arrange for the notification to the tax office. The tax office calculates the real estate transfer tax to be charged on the property on the basis of the purchase contract.

depending on the effort, up to several weeks

Notification of sale: within two weeks after notarisation, certification of signature or notification of the decision

Attention!
The timely notification must also be made if

• the effectiveness of the legal transaction depends on the occurrence of a condition, the expiry of a time limit or a permit, or
• the transaction is exempt from tax.

The notification on share transfers

• can also be used by the parties subject to notification under section 19(1) sentence 1 nos. 3a to 7a Grunderwerbssteuergesetz. It represents a service for the parties required to notify. Informal notification is still possible in cases under section 1 (2a), (2b), (3) and (3a) Grunderwerbssteuergesetz.
• is only suitable for transactions in which the ownership of the real property under civil law remains unchanged, but a duty of notification under section 18 or section 19 of the Grunderwerbssteuer exists due to a transfer of shares in a company. In the case of a change of legal entity of the real estate (for example transformation or accrual), notification is still required via the notification of sale

not applicable