Informationen zur Grunderwerbsteuer

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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4. Neue Bewertungsregeln für Grunderwerbsteuer seit 2007

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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.

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.

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.

Xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx

• xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx xxxx
• xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx.

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XxxXx.

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.

• Xxxxxx xxxxxxx xxxx xx xxxxxxxxxxx Xxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xx xxxxxx xxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxx xxxxxx xxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxx xxx xxxx xxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
• Xxx xxxx xxxxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx x Xxx. x XxXXxXx. Xx xxxxx xx xxxxxx Xxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx.

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.
• Xxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx. Xxx xxxxx xxxxxxxxxxx, xxx Xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxx xxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xx xxxxxx xxxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxx xx Xxxxxxxx xxxxxxxx xxx.

XXXXXXXXX: Xxxx Xxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.xxxxxxXxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx x xx xxxxxxx Xxxxx xxxx xxxxx x xx xxxxxx xxx, xxx xxxxxx xxxxxx xxxx Xxxxxxx xxxxxx xx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

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:

• Xxx Xxxxxx xxx xxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx.
• Xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx.
• Xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxx "xxxxxxxxx" xxxxxx, xxx Xxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxx xxxxxx, xxxxx xxxxxxxxxxxx Xxxxxx.
• Xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xx xxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

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.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxxx xxx Xxxxxxxx xxx xx x Xxx. x Xx. x XxXXxX xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx, xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX xx xxx Xxxxxxx xxx xxx xx.xx.xxxx, xxxxxxxxxx xxx xx xx XXXx. Xxxxxx xxx xxxxxxxxxXxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxx "xxxx xxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxxx, xxxxxx xx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxx xxx, xxxx xxx xxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xx Xxxxxxxxxxxxxxxxx XX xxxxx xxxx xxx xx.x.xxxxx xxxxxxxxxxx xxxxx. Xxx xxx xxxx xxxx xx Xxxxxx xxx Xxxx xxxx xXxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx.

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.
• Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx XX Xxxxx. Xxxxxx xxxxxx xx xxxxxx Xxxxxx xxx, xxxx xxx xx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xx xxxxx xxxxx. Xxxx xxxxx xxxxxxxxxx, xxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxx Xxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx.

Xxx xxxxxxxx xxxx: Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxxx, xxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx xxx xxx Xxxxx, xx xxxx xxx xx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxx Xxx.xxxxxxx Xxxxxxxxxxx XXX xxx xxxx x xxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx x xxx xxx Xxxx xxxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxx xxx x.xx.xxxx, xxxxxxxxXxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: xxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xx xxxx, Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx.xxx XXX xxxxxx xxxxxx, xxxx xxxxxxxx Xxx xx XxxxxxxxxxXxxxxxxxx x,xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx xx.xxx XXXx. Xxxxx Xxx xxx xx Xxxxxxxxxxx x.X. xxx Xxxxxx xxx.xxx XXXx xxx xxx Xxxxx xx.xxx XXXx xxxxxxxxx xxxxxxxxx xxx xxxxxxxx, xxxxxxxxx xxxx xxx Xxxxx xxxx xxx Xxxxxxxxx xx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxx.xxx XXX xxxxxxx. Xxx xxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx XXX.
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Xxxxxxxx Xxx xxxx Xxxxxxxxx: Xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxx, xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xx.xxx XXX xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxxx xxxxxxx Xxxxxx xxxxxxxx.

 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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Xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx. xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxx xxxxxxxxxxxx xxxx.

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8. Keine Grunderwerbsteuer für den Erwerb von Zubehör

Xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xx xx, xxx xx xxx "xxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx, xxx xx xxxx xx, xx XXX, xxx xxx "Xxxxxxxx" xxxx. Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx. Xxx xxxx xxxxx xxxxxxx, xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.

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9. Grunderwerbsteuer auf Erschließungskosten?

Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx. Xxx xxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxxx xxxxx

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