Austria: Proposed changes to real estate transfer tax on share transfers
Included in 2025 Budget Accompanying Act
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