Last reviewed 15 May 2023
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None
No, but notification requirement failure to report gifts/donations can result in penalties of up to 10 % of the fair market value of the not reported gift
Basically 3.5% of the consideration amount; concessions possible in specific cases. Property value corresponds to minimum basis of assessment.
Lease agreement duty, generally 1 % (rental agreements for residential purposes are exempt from duties)
Entries in the property register: 1.1 % etc.
None
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
