30 January 2020 / Mag. Markus PEIER

The purchase of domestic land (including residential property) is subject to inter alia the Land Purchase Tax. Property transfer tax is generally to be calculated on the basis of the value of the consideration, but at least on the basis of the value of the property. In the case of a purchase of land, the consideration shall be the purchase price including the other services assumed by the buyer and the uses reserved for the seller.

Recently, the Federal Finance Court issued a decision concerning the assessment of real estate transfer tax in connection with the costs of concluding contracts for developers' contracts.

Die Kosten der Vertragserrichtung zählen grundsätzlich nur dann zur Bemessungsgrundlage der Grunderwerbsteuer, wenn der Verkäufer den Auftrag zur Errichtung des Vertrages erteilt und damit als Auftraggeber zur Zahlung dieser Kosten zivilrechtlich verpflichtet ist, der Käufer jedoch die Verpflichtung zur Tragung dieser Kosten übernimmt. In diesem Fall erbringt der Käufer eine Leistung zum Erwerb des Grundstückes, indem er die Kosten für den Verkäufer trägt. Im Ergebnis sind in diesem Fall die Vertragserrichtungskosten zur Bemessungsgrundlage der Grunderwerbsteuer hinzuzurechnen.

Usually, however, the buyer gives the order for the conclusion of the contract of sale and is thus obliged to bear the contract creation costs without assuming any obligation on the part of the seller, so that the contract creation costs are not used for the calculation of the real estate transfer tax.

A developer’s contract is a contract for the acquisition of, in particular, the ownership or ownership of buildings, flats or business premises to be constructed or thoroughly renovated. The Federal Finance Court stated in its decision that the actual course of events, based on life experience and experience in economic life, is (almost) exclusively such that, in the course of the development of a developer project, the seller side (the developer) approaches a notary or lawyer with the order to draw up a model contract which is then adapted in individual cases to the respective purchaser and the respective object, so that it is impossible for each purchaser to select an individual contract author for himself. The costs of the arbitrator are usually to be borne by the purchaser on the basis of a corresponding agreement.

In its decision, the Federal Finance Court essentially stated that, in the case of developer projects, the purchaser is thus bound to the developer’s contract author and that the costs of setting up the contract must therefore be included in the basis for assessment of the real estate transfer tax as consideration.

Decision of the BFG RV/2 100 662 /2019 of 11. 10. 2019.