With the Tax Reform Act 2015\/2016 passed by the National Council on July 7, 2015, the legislature is, as expected, massively intervening in the existing real estate transfer tax system. Contrary to what many feared, there will be no massive increase in real estate transfer tax based on the market value, so that an early transfer of real estate is only recommended in special cases.<\/p>\n
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The introduction of a graduated tariff, the new legal regulation on the payment of acquisitions, the final abolition of the possibility of creating trusts, the clarifications on the unification of shares, the changes to transfers within the family circle and the changes in connection with the business tax allowance alone make it necessary to deal with the new ones However, regulations and an examination of existing designs are essential.<\/p>\n
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