Inheritors Community Co-heir then sale to child now real estate transfer tax invoice
December 14, 2014 | 25,00 EUR | answered by StB Patrick Färber
Hello everyone,
the following situation: My grandmother passed away and left a condominium to her children, thus creating a community of heirs to which my mother belongs.
I bought the apartment following this process: At the notary, two sales contracts were notarized, with one "sold" by the representative of the community of heirs to my mother, and my mother selling it to her daughter (me). The sales contract between my mother and me stipulates that I assume responsibility for the payment of the purchase price and other obligations arising from the first sales contract (between my mother and the community of heirs).
Now, over 4 weeks later, my mother received a bill from the tax office stating that she should pay real estate transfer tax. This doesn't seem correct, does it?
In my opinion, my mother and I should definitely be exempt from real estate transfer tax if the community of heirs is initially divided in such a way that the parent of the acquiring child receives sole ownership, and then the sale between parent and child is notarized. Or am I mistaken? The previous transfer to my mother should also be exempt from real estate transfer tax.
Is there any way I can still backtrack?
Thank you!
Dear questioner,
Based on the information provided and considering your efforts, I can provide the following response:
You describe 2 processes:
1) Acquisition of a property belonging to an estate by a co-heir = Acquisition of the property by your mother
2) Acquisition of the same property between mother and daughter = Yourself
Process No. 1 should be exempt from tax according to § 3 No. 3 GreStG.
Process No. 2 should be tax-exempt according to § 3 No. 6.
At first glance, I agree with you.
However, it is also possible that there may be some component of the situation that you have not described, which could lead to a different assessment.
For example, did the notary mention/exclude any possible real estate transfer tax?
Otherwise, you should especially read the justification for the real estate transfer tax assessment and file an objection referring to the above-mentioned paragraphs. A direct call to the tax office may also help, as there may simply be a mistake. Please also note the objection deadlines of 4 weeks from the date of the decision plus 3 days for delivery fiction.
"Backtracking" from notarized contracts is not possible here.
I hope this information helps you take further steps in this matter.
If you are unable to make progress, I am available for further (fee-based) actions at the email address below.
Best regards,
Patrick Färber
Tax advisor
post@richtig-gegensteuern.de
