If the sale is conducted digitally, what is considered to be the date when the contract is signed?

The purchase of property may be conducted digitally so that all parties sign the deed of sale-and-purchase digitally at different times. In these cases, the contract enters into effect when the final signature is added. As a result, you should write the date of the final signature into the transfer tax return's line "date when the deed of sale or other transfer agreement was signed".

In accordance with the provisions of the amended act on transfer tax, the date of the final signature also determines which rate of transfer tax is applied, and whether the first-time homebuyer’s transfer tax exemption can be applied.