Wer ein unbebautes Grundstück oder ein Gebäude mit Grund und Boden erwirbt, muss anstelle der Mehrwertsteuer Grunderwerbsteuer zahlen. Diese Steuer fließt in die Kassen der Bundesländer.

1. Grunderwerbsteuer für selbstgenutzte Immobilien verfassungsgemäß

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2. Höhe der Grunderwerbsteuer ist in den Ländern unterschiedlich hoch

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Wann ist ein Erwerbsvorgang verwirklicht?

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3. Grundstückskauf mit Bauvertrag: Steuerliche Mehrfachbelastung

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Einheitiches Vertragswerk

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Niedersächsisches Finanzgericht: Kampf gegen Windmühlen

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Europäischer Gerichtshof: Große Enttäuschung

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Bundesfinanzhof bleibt hart: Grundstück und Bau als einheitlicher Erwerbsgegenstand

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Ganz kleiner Lichtblick für Ausnahmefälle

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxx

4. Neue Bewertungsregeln für Grunderwerbsteuer seit 2007

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x XxXXxXx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. x XxxXxXx xx xxxxxxxxx Xxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx. XxxXx. Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx x.x.xxxx xx xxxxxxx Xxxxxxx xxxxxxxxx.

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xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxx xxxx xxx, xxx xxx xxx xxxxxxxxxx Xxxx, xxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx.

a) Unbebaute Grundstücke (§ 145 BewG)

Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxx xxx xx xx x xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x.x.xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxx.

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Xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxx xxx x Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xx xx Xxxxxxx xx xxxxxxxxxxx.

b) Bebaute Grundstücke (§ 146 BewG)

Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xx,xxxxxxx xxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx x,x x xxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xx x. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx x Xxxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx x xxxxxxxxx.

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Xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxx xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx, xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxx xxx xx x xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxx. x XxxXx.

c) Erbbaurecht (§ 148 BewG)

Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx, xxx xx,xxxxxxx xxx xxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

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Xxx xxxxxxxx Xxxxxxxxxxxxx, xxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XxxX xxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxx xx x xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxx xxx xx x xxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxx xxx Xxx. x XxxX xxxxx.

d) Gebäude auf fremdem Grund und Boden (§ 148a BewG)

Xxx Xxxxxxxxx xxx xxxxxxx Xxxxx xxx Xxxxx xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx XxxX xxxxx.

5. Bemessungsgrundlage für die Grunderwerbsteuer

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx x Xxx. x XxXXxXx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx x Xxx. x Xx. x XxXXxXx.

Kosten der Beurkundung des Kaufvertrags und der Auflassung

Xx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxx xxx Xxx. x XXXx. Xxxxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx Xxxxxxx. Xx xxxx xxxx xxxxx xx xxx xxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx.

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Maklergebühr

Xxxx Xxxxxxx xxxx Xxxx xxxxx Xxxxxx xxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx xxx. Xxx Xxxxx xxx, xx xxx xxx Xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxx xxxx xxx XXX Xxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx x xx x XxX xxxx:

  • Xxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx x xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxxx xx xxx Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxx xxxxxx xxx Xxxxxxx xx xxxxxx xxx.
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Xxxxxxx xx x Xxx. x Xx. x XxXXxX xxxxxxxx xxx xxx Xxxxxxx "xxxxxxxxxxxxx" xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxxx, xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx, xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx:

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Instandhaltungsrücklage, Einbauküchen, Markisen, Heizöl

Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx,xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxx xxxxx. Xxxxx: Xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx.

Xxxxxx xxxx Xxxxxxxxx: Xxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxx xxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx, xxx xxxx xxxxxx xxxx xxxxx, xxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx.

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Xxx XX Xxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

  • Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx.xxx XXX xxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx x.xxx XXX xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxx xx xxxx xxxxx. Xxx Xxxxxxxx xxx xx xxx xxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxxxxx.
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 6. Grunderwerbsteuer auf Ausgleichs- und Ersatzmaßnahmen?

Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxx xxx, xxxx xx xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx.

Xxx Xxxxx xxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxx xxxx xxx XXX Xxxxxxxxxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x xxxxxxxxXx xxxx.

Zahlungen zur Ablösung von Naturschutz-Ausgleichsmaßnahmen

Xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

Im Kaufpreis enthaltene Kosten für Naturschutz-Ausgleichsmaßnahmen

Xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx, xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxx. x XxxXX xxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Kaufvertragliche Übernahme der Kosten für Naturschutz-Ausgleichsmaßnahmen

Xxxxxxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx xxx xxxx Xxx. x XxxXXx xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxx, xxxx xxxxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx x.X. xxx xx x Xxx. xx Xxxx x XxxXX xxxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

7. Grunderwerbsteuerfalle für den Veräußerer

Xxxx xxx Xxxxxxx xxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx x xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx x Xxxxxxx xxxx xxxx xxxxxxx xxxx xxxx, xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxx xxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxx.

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8. Keine Grunderwerbsteuer für den Erwerb von Zubehör

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9. Grunderwerbsteuer auf Erschließungskosten?

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10. Keine Grunderwerbsteuer beim Share Deal

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