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From 01.10. Tax increase from 3.5 to 5.0% "property transfer tax, purchase, license, manager, control, influence, property, land registration, purchase price, origin"
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The real estate transfer tax is increased from 10/01/2011 to 3.5% to 5%. This also enhances North Rhine-Westphalia, the real estate transfer tax, after Berlin, Brandenburg, Bremen, Hamburg, Lower Saxony, Saarland and Saxony-Anhalt have already implemented a similar increase.

The old real estate transfer tax rate is evidenced by the law for such transactions which are not up to the "reality" 10/01/2011. It is important that up to this date, both parties signed the purchase contract are such that they are finally bound by these terms.

The transfer of the land, the land registration and the purchase price paid by contrast, have no influence on the emergence of the tax. Also pending approval of an administrator for a purchase of residential property or rights of first refusal on the part of outstanding statements of the municipality in the purchase of a property are no problem.

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