Real estate transfer tax is payable on the acquisition of a domestic plot of land, heritable building right, building on third-party land or special right of use secured in rem, unless the transaction is exempt from real estate transfer tax.

The following forms of acquisition, for example, may be subject to real estate transfer tax:

• the purchase of real property,
• the exchange of real property
• the highest bid in compulsory auction proceedings
• the assignment of rights of a transfer claim,
• acquisition of the right of realization,
• the transfer of real property under partnership agreements (e.g. the contribution of real property to a limited liability company)
• the transfer of shares in partnerships or participations in corporations with real property,
• the expropriation of real property.

Certain acquisition transactions are exempt from real estate transfer tax, e.g.

• the acquisition of low-value real estate (exemption limit 2,500 euros),
• property acquisitions that are subject to inheritance tax or gift tax are subject to,
• the acquisition of real estate between spouses,
• the acquisition of real estate by persons who are related to the transferor in a direct line,
• the acquisition of a plot of land belonging to the estate by co-heirs for the purpose of dividing the estate.

The real estate transfer tax in Thuringia is 6.5 (since 01.01.2017) and is normally measured according to the value of the consideration (e.g. purchase price). This includes, in particular, any consideration granted by the purchaser to the seller or another person for the acquisition of the property, as well as, for example, consideration granted to the seller by third parties for transferring the property to the purchaser. Other services assumed by the purchaser (e.g. surveying costs, brokerage fees), the benefits reserved for the seller (e.g. usufruct, right of abode) and the encumbrances on the land transferred to the purchaser also count as consideration.

If you acquire an undeveloped plot of land and, in addition to the purchase contract, conclude a construction contract for the erection of a building on the acquired plot of land with the seller or a third party connected to the seller in terms of personnel, business or agreements, according to established case law, this regularly constitutes a so-called uniform contract for the purposes of real estate transfer tax. In this case, the real estate transfer tax is then calculated not only from the purchase price for the property itself, but also from the construction costs.

As a rule, the parties involved in a purchase transaction are liable for the real estate transfer tax. In the case of a purchase agreement are the the purchaser of the real estate (acquirer) and the seller of the real property (transferor). In many contracts, however, it is agreed that the purchaser must pay the real estate transfer tax. The tax officet will in such cases address the tax assessment to the purchaser first. However, if the purchaser does not pay the tax, the tax office can also demand the tax from the seller.

In some special cases, e.g. if there is no concrete consideration for the property (symbolic purchase price, in the case of the conversion of companies, contributions or acquisition transactions on a contractual basis), the tax is calculated from the real property value as defined in the Valuation Act.