CrossRef 2025

Real Estate Transfer Tax Reform in Austria – More Revenue, More Complexity?

Denk

Abstrak

In July 2025, Austria implemented the most comprehensive real estate transfer tax (RETT) reform of the last decade. It builds, in particular, on heavier taxation of share deals and is expected to generate significant additional revenue. Contrary to previous reforms, however, it is not based exclusively on German legislation, but also on other legal systems. As the new rules were incorporated into Austrian law without clear coordination, their interpretation remains unclear, which increases their complexity and creates legal uncertainty. This article provides an overview of the RETT reform and an initial analysis.

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Denk

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Denk (2025). Real Estate Transfer Tax Reform in Austria – More Revenue, More Complexity?. https://doi.org/10.59403/3hg55pg

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Informasi Jurnal

Tahun Terbit: 2025
Bahasa: en
Sumber Database: CrossRef
DOI: 10.59403/3hg55pg
Akses: Terbatas