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 mit dem höheren Steuersatz verwirklicht?

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3. Grundstückskauf mit Bauvertrag: Steuerliche Mehrfachbelastung

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Niedersächsisches Finanzgericht: Kampf gegen Windmühlen

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Europäischer Gerichtshof: Große Enttäuschung

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Bundesfinanzhof: Grundstück und Bau alseinheitlicher Erwerbsgegenstand

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4. Neue Bewertungsregeln für Grunderwerbsteuer ab 2007

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xxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx xx, xx xxx xx Xxx. x xxx xxx xxxx xxx xxx xxx xxx xxx xx xxxxxxxxx. xx xx xxxx xxx xxx Xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxx x Xxxx x xxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx. xx xx Xxxx x xxx xxxxxxxxxxxx xxxxxxxxxx.

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)

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx 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.

Xx x.x.xxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxx xxxxxxxx xxx xxx Xxx. x XxxXx.

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)

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

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx,xxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx. Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XxxXx.

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)

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx 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 xxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx XxxXx.

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 xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx....

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xxxxx xx xxx xx xx Xxxxxx

xxxxx xx xxx xx xx Xxxxxx

xxxxx xx xxx xx xx Xxxxxx

xxxxx xx xxx xx xx Xxxxxx

xxxxx xx xxx xx xx Xxxxxx

xxxxx xx xxx xx x Xxxxxx

xxxxx x xxx xx x Xxxxxx

xxxxx x xxx xx x Xxxxxx

xxxxx x xxx xx x Xxxxxx

xxxxx x xxx xx x Xxxxxx

xxxxx x xxx xx x Xxxxxx

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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. Einheitliches Vertragswerk

Xx Xxxxxxxxxxxx xxx xxx Xxx xxxxx Xxxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.

Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxx Xxxxxxx xx xxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx. Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx x xxx xxxxxxx xxxxxxxx x xxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxx, xx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx xxxx.

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6. 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.
Xxxxx 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.

7. 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.

8. Keine Grunderwerbsteuer beim Share Deal

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx: Xxx xxxxxxx xxx Xxxx xx Xxxxxx xxxxx "Xxxxx Xxxxx" xx.

Xxx xxxxxxxxxxx xxx xxx "Xxxxx Xxxx"x Xxxx Xxxxx Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, x.X. xx xxxx XxxX xxxxx Xx XX. Xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxx, xxxx xxxxx xxxx xxx xx,x Xxxxxxx. Xxxxx xxx xx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xx,x Xxxxxxx xxxx xxxxxxx, xxxx xxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxx xx Xxxx xxxxx Xxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxx xx xxxx Xxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxx xxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx.

Xxxx "Xxxxx Xxxx" xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxx xxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx.

XXXXXXX: Xx xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx, xx xxxxx xxxx xxxxx xxxx xxx Xxxx xxxxx xxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxx Xxxx xxxx xx xxxxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxxx.

Xxx xxxxx "Xxxxx Xxxxx" xxxx xxx Xxx xxx xxxxxx xxx xxx Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxx xxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx, "xxx xxxxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxxxxx xxxxxx". Xxxxxx xxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxxxxx xx xxxx xxxxxxxx xxxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx. Xxxx xxx Xxxxx: Xxxx xxx xxxxxx xxxxxx, xxxxxxx xxx xxxx xxxxx xxxxxxx.

Xxxx Xxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxx Xxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xx Xxxxxxx xxxxx. Xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxxxxx Xxxx xxx Xxxxx Xxxxx xxxxxxxxx. Xxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxx, xxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxx, xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXX: Xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxx Xxxx xxxxxxxxxxxx. Xxxxxxxx Xxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx x,x x xx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xx xxxxxxx xxx xxxxxxxxxxxx x,x x.

Xxx xxxxx xxx Xxxxxxxx Xxxx xxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxx, Xxxx Xxxx, xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx. Xx xxx xx xxxxxxxxxx, xxx Xxxxxx xx xx xxxxxxx, xxxx xxxx xxx XxxxxxXxxxx xxx xxxxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxx:

  • Xxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxx, xxx xxx Xxxxxxxxx Xxxxxxxxx xxxx x,x Xxxxxxxxxx Xxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx xxxx xxx xxx.xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxx Xxxx. Xxxx xxxx xxx Xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxx XxxxxxxxxxXxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx Xxxx.
  • Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xx xxx XXX Xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx Xxxx xxxxxxxx. Xx xxx Xxxxxxx xx Xxxxxx xxxxx "Xxxxx Xxxxx" xxxxxxxxx, xxxxxxxxx xxx Xxxx Xxxxxx xxxx xx Xxxxxxxxx Xxxx xx Xxxxxxxxxxxxxxxxx.
  • Xxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxx xxx Xxxxxxxx, xx Xxxxxxxx xxx x Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxx.xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx x,xxx Xxxxxxxxxx Xxxx xxxxxxxx. Xxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxx xxxxx "Xxxxx Xxxxx" xxxxxxxxxx xxxx xxx xxx Xxxx Xxxxxx xxxxxxx xxxx xx Xxxxxxxxx Xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxx xxxxx xxx "XxxxxxXxxx" xxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxx. Xxxx xxxxxxx xXxxxxxxxxxxx xxx x.x.xxxxx.
  • Xxx xxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx "Xxxxxxxx Xxxxxx XX" xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxxx Xxxx xxx xxx Xxxxx Xxxx xxxxxxxxxx. Xxxxxxxxx xxxxx xx. Xxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx Xxxxxx XX xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Share Dealsam Immobilienmarkt

Xxx xx Xxxxxxx xxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx. Xxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxx Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx Xxxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxx xxxxxxxx, xxx xx Xxxxxxx xxxx xxx xx Xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xx xxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxx Xxxxx xxxx xx xxx Xxxx xxx xx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxx Xxxxx xx Xxxxxxx. Xxxxxx Xxxxx xxxxxxx "xx xxx Xxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx", xxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxx xx Xxxxx Xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxx. Xxx xxxxx "Xxxxxxxxxxxxxxxxxxx" xx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx. Xxxxxxx xxxx xxxxxxxxx xxxxxx.

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