Austria: Proposed changes to real estate transfer tax on share transfers

Included in 2025 Budget Accompanying Act

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october 22, 2025

The 2025 Budget Accompanying Act includes the following proposed changes to the real estate transfer tax on share transfers of property-owning companies:

  • The participation threshold is lowered from 95% to 75%.
  • Real estate transfer tax liability is extended to indirect share consolidations.
  • There is no general exception for intra-group transactions, but there are exceptions for indirect share consolidations in connection with certain reorganizations.

Read an October 2025 report (German) prepared by the KPMG member firm in Austria

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