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Procedure descriptions
Paying real estate transfer tax as a corporation or partnership
There is a central competent body in Baden-Württemberg for the acquisition of shares in certain companies.
Responsible authority
State centre for corporate real estate transfer tax cases
Details
Prerequisite
- You buy in Baden-Württemberg
- Shares in a corporation or in a partnership
- with a domestic property
- as business assets and
- a shareholder holds 90 % of the shares or
- 90% of the shareholders change to new shareholders within 10 years.
Procedure
Real estate transfer tax generally arises when the effective legal transaction is concluded, for example the notarised purchase agreement.
In the event of a change in the shareholder structure of a partnership or corporation, the tax arises when the shares are transferred (transfer in rem according to the contract). In the case of conversions, the real estate transfer tax arises upon entry in the commercial register.
Notaries, courts and authorities or the respective contracting parties must inform the relevant tax office of the share purchase or other legal transactions subject to real estate transfer tax.
The tax debtor pursuant to Section 13 GrEStG also has notification obligations pursuant to Section 19 GrEStG for corporate transactions subject to real estate transfer tax.
The competent authority then checks whether a real estate transfer taxable event has been realised.
The tax office responsible for the valuation of the property will ask you to submit a declaration of assessment to determine the value of the business property. It will inform the competent office of the result of the assessment, the land value.
You will then receive a real estate transfer tax assessment from this office.
Deadlines
no later than 2 weeks after you or the notary become aware of the transaction, for tax debtors abroad 4 weeks after becoming aware of the transaction
Required documents
notarised or private-law contract
Costs
none
Processing time
usually several months, in cases where a clearance certificate is required for entry in the land register 8-10 weeks
Miscellaneous
none
Legal basis
Grunderwerbsteuergesetz (GrEStG)
Gesetz über die Festsetzung des Steuersatzes für die Grunderwerbsteuer in Baden-Württemberg (GrEStFestG BW)
Release note
machine generated, based on the German release by: Finanzministerium Baden-Württemberg, 28.04.2025
