Completing the return form – do this

This guidance is for buyers of shares in housing companies and real estate companies. These shares may be for an apartment in a residential building; they may also be for an office, a parking space, a storage space or a timeshare.

See other guidance and instructions:

e-File

Be ready to retrieve information from the following documents when you are filling in the form:

  • deed of sale or other contract
  • if a new construction is purchased, a letter from the builder-developer stating the construction’s completion date or a receipt of the payment of the final instalment.

You may need the building manager’s certificate as well.

If there are several buyers, enter the details on all of them on the same form. However, you should use one form per apartment.

After you have submitted the form, print out the page showing the Tax Administration’s acknowledgement of receipt.

Submit Transfer Tax Return online 

Filing on paper – do not forget the enclosures

You also have the option to file Transfer Tax on paper. Enclose the following documentation:

  • Receipt proving that the tax was paid unless you are a first-time homebuyer
  • Photocopy of the signed deed of sale or other contract
  • If a new construction was purchased, a letter from the builder-developer stating the construction’s completion date or a receipt of the payment of the final instalment.

A single paper form can be used for submitting the details for all the buyers or for submitting your own details only.

You can leave the completed form at any tax office or other Tax Administration office. When we have processed your return we’ll send it back to you by post.

Engaging the services of an agent

If a realtor (= real estate agent) helps you buy the shares of the housing company, it is their responsibility to submit the transfer tax return to the Tax Administration. The return serves as proof of your having paid the tax or of your status as a first-time homebuyer.

If you are a buyer of new construction, you must submit the return.

The realtor is expected to either e-file or paper file the return when the purchase is finalised. If the return was filed electronically, the realtor will print out a copy for you, complete with the acknowledgement of receipt by the Tax Administration.

If the return was filed on paper, the realtor can give you a photocopy. They are expected to submit the paper return to the Tax Administration by the 15th of the following month.

Frequently Asked Questions

These shares are corporate stock, i.e. shares in a business enterprise, which you have bought outside the Stock Exchange. Example: shares in a telephone company.

When you have bought them and need to file the return, your only option is to use the paper form.

Enclose the following documentation:

  • A receipt proving that you have paid the transfer tax
  • Photocopies of the deed of sale (other contract) with the appropriate signatures

One single paper form can be used for submitting the details for all the buyers – or for submitting your own details only.

Submit the transfer tax return and pay the tax in 2 months after you have signed the deed of sale or other agreement. Transfer tax is 1.6% of the price (including any other compensation that had been agreed).

Look up the nearest tax office where the completed form can be dropped off. When we have processed your return we’ll send it back to you by post.

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