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Austria: No Changes to Land Transfer Tax
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Published: March 24, 2014; 19:08 ♦ (Vindobona)

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There will be no tax hikes in the near future concerning the inheritance of property within families. The draft law of the Finance Ministry also includes the exemption of business successions.

The new tax rules with regard to inheritances of property and businesses within one family include the calculation of the tax share on the basis of the standardized value (Einheitswert). In case of inheritence of property the same tax regulations like the fee for an entry into the land register will be applied.
According to Austrian daily “Presse”, the draft law completed by…
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