{"id":594,"date":"2021-07-28T11:48:16","date_gmt":"2021-07-28T09:48:16","guid":{"rendered":"https:\/\/localhost\/wpnotarstefan\/?page_id=594"},"modified":"2021-07-28T13:39:47","modified_gmt":"2021-07-28T11:39:47","slug":"rechtsprechung-grunderwerbsteuer-bei-bautraegerprojekten","status":"publish","type":"page","link":"https:\/\/www.notar-stefan.at\/en\/rechtsprechung-grunderwerbsteuer-bei-bautraegerprojekten\/","title":{"rendered":"Case law: Property acquisition tax in the case of developer projects"},"content":{"rendered":"<div class=\"container section-title-container\" ><h3 class=\"section-title section-title-center\"><b><\/b><span class=\"section-title-main\" style=\"color:rgb(8, 100, 156);\">Case law: Property acquisition tax in the case of developer projects<\/span><b><\/b><\/h3><\/div>\n\n\n  <div class=\"banner has-hover hide-for-medium\" id=\"banner-467230777\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill\"><\/div>\n                                    \n                    <\/div>\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n\n   <div id=\"text-box-1479825632\" class=\"text-box banner-layer x100 md-x100 lg-x100 y0 md-y0 lg-y0 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n\t<div id=\"text-3791272222\" class=\"text\">\n\t\t\n\n<p style=\"text-align: left;\"><em>30 January 2020 \/ Mag. Markus PEIER<\/em><\/p>\n\t\t\n<style>\n#text-3791272222 {\n  font-size: 0.75rem;\n  color: rgba(0, 0, 0, 0.372);\n}\n#text-3791272222 > * {\n  color: rgba(0, 0, 0, 0.372);\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-356551739\" class=\"text\">\n\t\t\n\n<p>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.<br \/><br \/>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.<\/p>\n<p>In principle, the costs of concluding a contract are only included in the assessment basis<\/p>\n\t\t\n<style>\n#text-356551739 {\n  text-align: left;\n  color: rgb(0,0,0);\n}\n#text-356551739 > * {\n  color: rgb(0,0,0);\n}\n<\/style>\n\t<\/div>\n\t\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1479825632 {\n  width: 58%;\n}\n#text-box-1479825632 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n   <div id=\"text-box-481950635\" class=\"text-box banner-layer x50 md-x50 lg-x50 y100 md-y100 lg-y100 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n\t<div id=\"text-3389632483\" class=\"text\">\n\t\t\n\n<p style=\"text-align: left;\">the real estate transfer tax, if the seller submits the contract and is therefore liable under civil law to pay those costs, but the buyer assumes the obligation to bear those costs. In this case, the purchaser shall render a service for the purchase of the land by bearing the costs for the vendor. As a result, the contract creation costs are to be added to the basis of assessment of the real estate transfer tax.<br \/><br \/>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.<br \/><br \/>A developer\u2019s 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.<br \/><br \/>In its decision, the Federal Finance Court essentially stated that, in the case of developer projects, the purchaser is thus bound to the developer\u2019s 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.<br \/><br \/><strong>Decision<\/strong>\u00a0of the BFG RV\/2 100 662 \/2019 of 11. 10. 2019.<\/p>\n\t\t\n<style>\n#text-3389632483 {\n  color: rgb(0, 0, 0);\n}\n#text-3389632483 > * {\n  color: rgb(0, 0, 0);\n}\n<\/style>\n\t<\/div>\n\t\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-481950635 {\n  width: 100%;\n}\n#text-box-481950635 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n   <div id=\"text-box-293458286\" class=\"text-box banner-layer x0 md-x0 lg-x0 y0 md-y0 lg-y0 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_850529983\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"267\" src=\"https:\/\/www.notar-stefan.at\/wp-content\/uploads\/2021\/07\/Rechtsprechung_15_r.jpg\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_850529983 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-293458286 .text-inner {\n  padding: 15px 0px 1px 0px;\n}\n#text-box-293458286 {\n  width: 41%;\n}\n#text-box-293458286 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n\n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-467230777 {\n  padding-top: 74%;\n  background-color: rgb(233, 233, 233);\n}\n<\/style>\n  <\/div>\n\n\n<div class=\"row show-for-small\"  id=\"row-2117446548\">\n\n\n\t<div id=\"col-98262370\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1455589112\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"267\" src=\"https:\/\/www.notar-stefan.at\/wp-content\/uploads\/2021\/07\/Rechtsprechung_15_r.jpg\" class=\"attachment-medium size-medium\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1455589112 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1392429928\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<p style=\"text-align: left;\"><em>30 January 2020 \/ Mag. Markus PEIER<\/em><\/p>\n<p>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.<br \/><br \/>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.<br \/><br \/>Die Kosten der Vertragserrichtung z\u00e4hlen grunds\u00e4tzlich nur dann zur Bemessungsgrundlage der Grunderwerbsteuer, wenn der Verk\u00e4ufer den Auftrag zur Errichtung des Vertrages erteilt und damit als Auftraggeber zur Zahlung dieser Kosten zivilrechtlich verpflichtet ist, der K\u00e4ufer jedoch die Verpflichtung zur Tragung dieser Kosten \u00fcbernimmt. In diesem Fall erbringt der K\u00e4ufer eine Leistung zum Erwerb des Grundst\u00fcckes, indem er die Kosten f\u00fcr den Verk\u00e4ufer tr\u00e4gt. Im Ergebnis sind in diesem Fall die Vertragserrichtungskosten zur Bemessungsgrundlage der Grunderwerbsteuer hinzuzurechnen.<br \/><br \/>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.<br \/><br \/>A developer\u2019s 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.<br \/><br \/>In its decision, the Federal Finance Court essentially stated that, in the case of developer projects, the purchaser is thus bound to the developer\u2019s 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.<br \/><br \/><strong>Decision<\/strong>\u00a0of the BFG RV\/2 100 662 \/2019 of 11. 10. 2019.<\/p>\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row show-for-medium hide-for-small\"  id=\"row-2104459802\">\n\n\n\t<div id=\"col-141506539\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1944703663\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"267\" src=\"https:\/\/www.notar-stefan.at\/wp-content\/uploads\/2021\/07\/Rechtsprechung_15_r.jpg\" class=\"attachment-medium size-medium\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1944703663 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1766713823\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<p style=\"text-align: left;\"><em>30 January 2020 \/ Mag. Markus PEIER<\/em><\/p>\n<p>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.<br \/><br \/>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.<br \/><br \/>Die Kosten der Vertragserrichtung z\u00e4hlen grunds\u00e4tzlich nur dann zur Bemessungsgrundlage der Grunderwerbsteuer, wenn der Verk\u00e4ufer den Auftrag zur Errichtung des Vertrages erteilt und damit als Auftraggeber zur Zahlung dieser Kosten zivilrechtlich verpflichtet ist, der K\u00e4ufer jedoch die Verpflichtung zur Tragung dieser Kosten \u00fcbernimmt. In diesem Fall erbringt der K\u00e4ufer eine Leistung zum Erwerb des Grundst\u00fcckes, indem er die Kosten f\u00fcr den Verk\u00e4ufer tr\u00e4gt. Im Ergebnis sind in diesem Fall die Vertragserrichtungskosten zur Bemessungsgrundlage der Grunderwerbsteuer hinzuzurechnen.<br \/><br \/>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.<br \/><br \/>A developer\u2019s 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.<br \/><br \/>In its decision, the Federal Finance Court essentially stated that, in the case of developer projects, the purchaser is thus bound to the developer\u2019s 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.<br \/><br \/><strong>Decision<\/strong>\u00a0of the BFG RV\/2 100 662 \/2019 of 11. 10. 2019.<\/p>\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-594","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rechtsprechung: Grunderwerbsteuer bei Bautr\u00e4gerprojekten - \u00d6ffentlicher Notar Mag. Harald Stefan &amp; Partner Kommandit-Partnerschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.notar-stefan.at\/en\/rechtsprechung-grunderwerbsteuer-bei-bautraegerprojekten\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rechtsprechung: Grunderwerbsteuer bei Bautr\u00e4gerprojekten - \u00d6ffentlicher Notar Mag. Harald Stefan &amp; Partner Kommandit-Partnerschaft\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.notar-stefan.at\/en\/rechtsprechung-grunderwerbsteuer-bei-bautraegerprojekten\/\" \/>\n<meta property=\"og:site_name\" content=\"\u00d6ffentlicher Notar Mag. 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