Statement on transfer tax of real estate unit
As the buyer, you are required to calculate and pay the transfer tax independently. However, it may be that it remains unclear what exactly is the tax base. If you find yourself in this situation, you can submit a free-text request in MyTax or complete Form 6020e, Request for a statement for registration of title and other legal confirmation.
Attach a photocopy of the deed of sale or other contract. If real property had been transferred, the contract must additionally contain a public purchase witness’s signature. Enclose photocopies of other relevant documentation regarding the transfer.
The Tax Administration cannot issue a statement before the deed of sale or other contract (such as an agreement on division of property) has been signed. Each buyer must make a separate statement request.
If you complete the paper form to ask for the statement, send it by post to the address on the first page of the form.
We will send you the statement by post. It will also be available in MyTax.
When to ask for the statement?
A typical example of circumstances where the Tax Administration’s statement is useful is when you have acquired real estate property through an exchange deal, through a division or distribution of an inheritance, and you have paid for the acquired property in money or assets outside of the divided/distributed whole. The statement sets out an amount of the transfer tax for the real estate unit. If there seems to be room for interpretation or a lack of clarity, it is a good idea to request a statement from the Tax Administration.
Pay the transfer tax and submit the return as instructed by the statement. You can also have the Tax Administration send the statement directly to the National Land Survey if you ask for it in the request that you submit. If the statement is sent there directly, you no longer have to enclose it with the registration request that you must send to the National Land Survey.