First-time homebuyer – how to file a transfer tax return for shares in a housing company

You must file a transfer tax return even if you do not pay transfer tax for your first home.

1

File the return

Submit the transfer tax return in 2 months after you have signed the deed of sale or other contract (if no realtor assisted you). The transfer tax return contains a field where you must fill in your affirmation that this is your first-time home.

If you buy with the assistance of a realtor

  • the realtor also submits the return to the Tax Administration, and
  • when he or she has done that, you will get a copy of an acknowledgement of receipt issued by the Tax Administration, saying that the electronically filed transfer tax return is received.

If you purchased a “new property”: a home still under construction or newly constructed, file the return in 2 months after the date of transfer of ownership to you. Do this even if a realtor had assisted you.

File in MyTax

See guidance for how to file

The paper-printed form can be used by individual taxpayers, general partnerships and limited partnerships.

2

Show the transfer tax certificate to the manager of the housing company

To have your name entered in the list of shareholders, show the manager one of the following:

  • Your certificate on transfer tax. You received this document when your transfer tax is filed and paid (and you did not have a realtor assisting you with the contract). You will receive it by post, and you can print it out in MyTax as well.
  • An acknowledgement of receipt that you received from the realtor.

Taxpayers who have submitted the transfer tax return form before 1 November 2019 receive a stamped copy of the submitted return from the Tax Administration, and they can use it as their certificate. Ask the manager about any other documentation they might require for having your name entered in the list of shareholders.