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When you buy a real estate unit, a home or other securities, you must file a transfer tax return and pay transfer tax. The amount and due dates of the transfer tax depend on what you have bought. File and pay the tax at your own initiative.
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Several provisions of the Act on transfer taxes were changed as of 1 January 2026. New rules on reporting requirements with regard to an additional price (often called an “earnout”) are now in force. We have released new guidance containing further information and deadline dates for submitting the required tax returns.
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