Real estate transfer tax applies

Hello,

I have a small problem, namely my brother is currently moving out of the jointly acquired house, I have a pre-emptive right and have therefore bought his share (47%). However, real estate transfer taxes are repeatedly being charged again. But first, some background: In 2008, the property was acquired by our joint parents and in 2011 transferred to the siblings, me and my brother. His share was 47%, mine accordingly 53%. We ran a kind of shared living arrangement. Our notary said that the real estate transfer taxes should be waived because this is a kind of "dissolution of a shared living arrangement." In addition, we are related (even if not legally direct). Point 3 would be that the property was already taxed by our parents in 2008. Now I want to file an objection but don't know how to formulate it.... Does anyone know the legal situation in this case?

Thank you :)

Your circumstances are not entirely clear to me, but in general, gift tax overrides real estate transfer tax, and with gift tax there are exemptions (depending on the relationship and valid for over 10 years).

The excerpt is irrelevant for this, what matters is when and how ownership is transferred from whom to whom.

You bought your brother's share. To my knowledge, you have to pay real estate transfer tax on this share. This tax is only waived when buying from a direct relative (parents, child). The fact that your parents already paid real estate transfer tax back then has nothing to do with this; that was a different purchase. Real estate transfer tax is incurred anew with every property sale and is always to be paid by the buyer.

and is always to be paid by the buyer.

Usually this is stipulated in the notarial contract, but basically the seller and buyer jointly owe this tax. So in the example it would be no problem if the brothers share the real estate transfer tax (this wish is simply communicated to the notary, who implements it in the contract).

Yes, you have to pay,

If the child had not yet fallen into the well, there could have been an option to take the detour via the parents, which leads to the notary charging twice.

However, and I believe this only, you have misinterpreted the notary. Although he expressed his opinion, he certainly referred you to a tax advisor regarding the real estate transfer tax, because only the latter is allowed to advise on tax matters.

Whether it makes sense to file an objection retrospectively, I cannot assess due to lack of expertise.