Property acquisition tax on building rights

Although for the calculation of Stamp duty land tax (GrESt) basically the value of the Consideration (e.g. the purchase price) is decisive, so the so-called Property value also Minimum assessment base it has a significant importance. Not least because it is explicitly used as the basis for the calculation of Certain employment processes For example, it is intended to be used in connection with free transfers or when transferring funds.

The determination of the property value is in the Land value regulation regulated, whereby in principle either the Aggregate value model to apply (combination of base value and/or building value) or the determination based on a suitable Real estate price levels transactions involving the acquisition of real estate that trigger the land acquisition tax Building rights (e.g. granting or transferring a building right) or, as a result of building rights, on land burdened by building rights, the land value regulation so far no information provided - with autumn 2019, this has been achieved through a Amendment the Land Value Regulation changed. Under a Building law one understands (civilly) a so-called property-like right, Like, for example, the ownership of real estate or the prohibition on alienation and encumbrance. Specifically, building law is a real, alienable, and inheritable right over or under the land surface of a foreign property. Building This can be advantageous for the property owner, as the building code can allow them to use the property without having to give up their ownership. The building code holder, on the other hand, saves the purchase price for the property and only has to pay the Construction costs pay.

The Land value regulation in the context of determining the value of a building plot and the associated Land plot burdened by building regulations for the calculation of Basic value the following applies (the building value is subject to no special provisions as a second component of the property value). The decisive consideration here is whether the Base value of the property the Building Code is attributable to or associated with burdened property is related. The amount is Duration of the building permit at the time the tax debt arose still 50 years or more, Thus, the basic value of the building plot is the amount of Base value of the undeveloped property and the Base value of the burdened property with zero To be set. Consequently, in this configuration the entire base value of the property assigned to building law and the burdened property has no value at this point in time. On the other hand, if the Duration of the building right at the time the tax debt arose less than 50 years from, so the base value of the building right is 2% of the base value of the undeveloped plot of land for each full year of the remaining duration the cadastral value should be used. The base value of the burdened property is the difference between the base value of the unburdened property and the base value for the cadastral value. In this variant decreases the one related to building law Base value linear by 2% for the entire year the remaining duration of the building right - in return, the base value of the burdened property increases by 2% annually. For both scenarios, the final result is that the Total from the base value of the building code and the base value of the burdened property Base value of the unimproved property must correspond.

Since before the Amendment of the Land Value Regulation the GrESt in the justification or transfer of a building right with the 18 times the annual value the construction law obligation decorated was, it may be that the current calculation of the property value is based on Minimum assessment base in the case of building rights to a increased GrESt leads to. A solution possibility may exist in the Proof the share of the land value in the building rights through an expert report - as is well known, this is the third option for determining the value of a property (in addition to using the standard value model and deriving it from a suitable real estate price index).

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