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Real estate transfer tax in the event of dissolution of an inheritance community

February 16, 2016 | 100,00 EUR | answered by StB Patrick Färber

Hello,

I have a question about real estate transfer tax.

There is an inheritance community (two siblings) who have inherited a house and have owned it for some time now. The son of one of the parties involved now wants to buy the house together with his wife. As far as I know, the father's share is exempt from real estate transfer tax. The aunt's share is not.

Can the father not buy out the sister's share by dissolving the inheritance community? Is this also exempt from real estate transfer tax, according to § 3 No. 3 of the Real Estate Transfer Tax Act? And if that is possible, can the son then buy from the father a logical second later?

Thank you for your answer!

StB Patrick Färber

Dear questioner,

I can answer your inquiry as follows:

The final personal and factual settlement falls under the exemption according to § 3 No. 3 GrEStG (father receives 50% from aunt).

Subsequent resale is possible and is again covered by the exemption of § 3 No. 6 GrEStG. This also applies to the daughter-in-law according to sentence 2 of the regulation.

However, you should definitely make 2 separate certifications from this. The first inheritance settlement is only tax-exempt because of § 3 No. 3 GrEStG. This must be clearly stated in the certification. Under normal circumstances, this would not be exempt.

I hope I could help.