First-time homebuyer of a unit of real estate – how to file the transfer tax return and ask for registration
You must file a transfer tax return even if you do not pay transfer tax on your first-time home.
File the return
File the transfer tax return in 6 months from the date when you signed the deed of sale or other contract. If a contract of sale of real estate is made on 1 November 2019 or later, you must submit a transfer tax return. The transfer tax return contains a field where you must fill in your affirmation that this is your first-time home.
For contracts on real estate dated prior to 1 November 2019, there is no requirement to file a transfer tax return. However, you should ask the Tax Administration for an eligibility statement regarding your status as a first-time homebuyer. Call the service number on 029 497 022 (services for transfer taxes).
Please note that you must file a transfer tax return before you can request registration. You do not have to enclose a certificate on transfer tax to the request. The National Land Survey will automatically receive the information that this unit is exemptible from transfer tax by virtue of a first-time homebuyer acquiring it.
Frequently Asked Questions
If you are a first-time homebuyer and buy real estate, which is only partly covered by the exemption offered to first-time homebuyers, and you are not sure what the exact amount of base is, you can ask the Tax Administration to prepare a statement. For example, only a part of the purchased real estate will entitle you to the first-time homebuyers’ exemption when it not only includes the land where you are going to build the house but also some fields, woods, or other sites or lots where a house can be built.
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. Enclose the following documentation:
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)
Calculation and estimates, based on adequate reasoning, of how the purchase price has been divided. Enclose other documentation as appropriate.
In a planned area, the exemption from transfer tax applies to no more than the plot as it is set out by the local zoning plan. If you have bought a site in an area that has not been zoned, your maximum exemption from transfer tax is for 10,000 square metres. This definition only limits the maximum tax-exempt size of the building site. The site used for the calculation of real estate tax is considered to be the tax-exempt building site.
You must pay transfer tax on the part of the price that you have paid for any land outside the tax-exempt maximum area. Examples of what you must include in such a price would be what you paid for woodland, field areas, or other sites suitable for construction of houses. In this case, you must present a calculation that shows the consistent parts of the price.
Alternatively, you can ask the Tax Administration to give you a statement on how much transfer tax you have to pay.