Real estate law and the family

In the course of amicable divorces, real estate or condominiums are regularly transferred from one partner to the other. As contract drafters, we offer to handle this transfer for you until the new land register status has been established.

For the transfer of real estate in connection with a divorce or division proceedings, information from the Federal Ministry of Finance, GZ . BMF-010203/0402-VI/6/2012 dated 3 September 2012 on real estate income tax is of interest:

"In the course of a divorce, half of the ownership of the marital home (house) and another freehold flat is transferred to the other spouse and half-owner as part of the division of marital property. How is the assessment basis for property income tax determined?
Answer: If the marital property and savings are divided in accordance with the principles of Section 83 of the Marriage Act (EheG), there is no transfer of ownership in return for payment (division in kind; EStR 2000 Rz 6621). This is therefore a transaction without consideration. According to EStR 2000, this principle also applies to compensation payments. There is no limit on the amount of the compensation payments. This also applies to divorces by mutual consent if the division of marital property is carried out in accordance with the principles of § 83 EheG."

Transactions without consideration are not subject to Immo-ESt.

Case Law