With the Budget Accompanying Act 2025, significant changes to real estate transfer tax have been in force since July 1.

Share transactions in property-owning companies are now taxed much more strictly. The participation threshold falls from 95% to 75%: In future, transactions will become taxable as soon as at least 75% of the shares are transferred to new shareholders or are combined in one hand. In addition to partnerships, corporations and indirect shareholdings are now also taken into account. In addition, a tax rate of 3.5% of the market value applies to real estate companies.

As a result of the new regulations, share transactions may be associated with higher costs in future.

You can find more details in our current newsletter!

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