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Real estate transfer tax

June 22, 2011 | 20,00 EUR | answered by Michael Herrmann

Hello,

My question is:
A property was transferred to a GbR (consisting of mother and daughter) with 90% and 10% shares in order to avoid real estate transfer tax. Can the daughter leave the GbR after five years (as a shareholder withdrawal or change of shareholders) without triggering the real estate transfer tax retroactively?

Michael Herrmann

Dear questioner,

First of all, thank you for your inquiry, which I would be happy to answer based on the information provided and in the context of your commitment to an initial consultation. The response is based on the description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.

If the daughter leaves the joint ownership after five years, the real estate transfer tax is only levied to the extent that the sold share corresponds to the share in the joint ownership. This means that 10% real estate transfer tax is payable. The remaining 90% are tax-exempt, as there is no change in ownership in that regard. § 6 GrEStG

I hope that these details have given you a sufficient overview of the situation within the scope of your commitment and this initial consultation, and remain

Yours sincerely,

Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax advisor