Real estate transfer tax: New rules from July 2025 bring sharper requirements!

Real estate transfer tax: New rules from July 2025 bring sharper requirements!

Fürstenfeld, Österreich - The financial landscape in Austria is faced with significant changes: As part of the budget commissioning law 2025 is planned to extend the basic tax (grest). With these new regulations, both asset and share deals should be adjusted for tax purposes in real estate transactions.

The current legal situation stipulates that real estate transfer tax is created as soon as 95% of the company's company shares are transferred or united. But that could soon be over, because the threshold is to be reduced to 75%. This relief affects the partnerships in particular, in which the GrESt is already triggered if at least 95% of the shares are transferred to new shareholders over a period of five years. Here the government also plans a reduction to 75% and an extension of the observation period from five to seven years.

additional changes in view

In order to ask for more than grants to the cash register in the future, new provisions will be introduced, which also record the indirect transmission of company shares. Real estate companies that are mainly concerned with the sale, renting or administration of land are also facing an increased assessment basis.

The new regulations, if everything goes according to plan, come into force on July 1, 2025. Until then, there is not much time left for real estate purchases in accordance with the currently applicable legal situation. In view of these developments, it becomes more important for potential buyers and investors than ever to find out about the new tax framework in good time.

The influence on real estate business

The decision between a Share deal and an asset deal is often not easy. This choice not only depends on tax aspects, but also on the structure of the respective business. Great property ownership is often kept by companies, which allows flexible handling and tax optimization of assets. Social forms such as a GmbH or even foreign companies offer numerous advantages. The use of an object company ("propco") in project developments is particularly practical because it reduces liability risks.

The real estate transfer tax advantages at Share Deals should also not be underestimated, since up to 89.9% of the shares is possible. In addition, real estate joint ventures and club deals are popular models to distribute risks and combine specialist knowledge. Here, too, the legal and tax design plays a crucial role in order to meet the requirements of the real estate tax tax law .

For investors who are interested in a real estate acquisition, it is essential to keep an eye on the upcoming changes to the real estate transfer tax obligation. This could not only influence the course of current transactions, but also significantly shape strategic planning for future investments. Have a good hand and act in good time - that applies more than ever.