Establishing liability for tax and the liable parties

Liability for real estate transfer tax arises as soon as the acquisition process subject to tax (transaction creating an obligation) comes to fruition. This is the moment when the contracting parties have agreed on the object of purchase and purchase price (e.g. by signing the contract document). The fulfilment of the transaction (registration of the ownership rights in the land register) is not relevant.

Taxable parties (e.g. purchaser and seller) are joint and several debtors (joint obligation ratio).