Additional costs

1. Real property transfer tax  3.5% of the amount of the consideration (discounts or exemption possible in special cases)

2. Land Register registration fee (title to property) .1,1%

3. Costs of drafting of agreement and registration in the Land Register as agreed within the
scope of the fee regulations of the person who prepared the contract as well as cash expenses
for certifications and stamp duties.

4. Cost of proceedings and administrative charges for real property transactions
proceedings (differ from province to province)

5. Housing loans for condominium property and owner-occupied houses - transfer to
purchaser: in addition to the regular redemption instalment extraordinary redemption up to
50% of the outstanding principal or early redemption possible. The purchaser does not have
any legal title to be transferred the housing loan.

6. Adjacent property charges, if any, pursuant to the municipal bill of charges (development
costs and costs of preparing the plot for construction) as well as connection charges and
connection costs (electricity, gas, water, sewer, telephone, etc.)

7. Commission (maximum commission as provided for by law) in case of purchase, sale or exchange of
• real properties or shares in real properties
• shares in real property which is subject to condominium ownership or with respect to which
condominium ownership is going to be established pursuant to an agreement
• business enterprises of any kind
consideration for structures/buildings on land owned by a third party
at a value of
• up to EURO 36.336,42 = 4% each
• EURO 36.336,43 to EURO 48.448,49 = EURO 1.453,46
• from EURO 48.448,50 = 3% each

by both parties (seller and purchaser) plus 20% VAT in each case

Immobilien Consulting Ges.m.b.H. Villach u. Bad Kleinkirchheim - Tel.: +43 / 660 / 57 854 00; Tel.: +43 / 650 / 30 800 46;