Real Estate Transfer Tax - change of the taxpayer

Starting 1 November 2016 the new Act related to the Real Estate Transfer Tax became into force. Before this date a seller and a buyer were abble to agree who will pay the tax for the transfer.

Currently the tax payer has to be always the buyer in all cases.

The amount of the tax is at the same level of 4% from a purchase price (or the evaluation price if the purchase price is significantly lower).