As long as the homeowner was still, holding the Bundesfinanzhof the land transfer tax of 3.5% to 4.5% of the purchase price to be constitutional. Because the allowance, the tax burden is reduced. If the tax without allowance or legal?
who buys a property to pay the purchase price depending on the state of between 3.5% and 4.5% real estate transfer tax. In recent years, the Bundesfinanzhof has held in several cases to be constitutional. An important argument of the Judge: The homeowner like a potentially choking effect of the real estate transfer tax from.
Since several years no longer available for new home buyers purchased or newly constructed homes, is the real estate tax for owner-occupied homes on the bench of the Federal Finance.
The couple had a dispute with the abolition of home buyers purchased a property for which it should pay € 12,000 real estate transfer tax. Using a case before the Tax Court would reach the couple, that instead of 3.5% only 2% tax is due. Their claim: The elimination was the promotion of home ownership, the land transfer tax in a Difficulties advised to take a charge of 3.5% was no longer constitutional. The Tax Court dismissed the action Nuremberg (Judgement of 08.01.2009, file number 4 K 826/07). The plaintiffs have filed an appeal (reference the BFH: II R 4 / 09).
