Real estate transfer tax - community of heirs

Hello, I have newly registered here because I am about to buy a house and encounter new questions daily.

The following situation: My grandmother has 2 brothers. One of the brothers has now died and has bequeathed his house (property + house was valued at €375,000) 50% each to my grandmother and the other brother.

Now I want to purchase the house.
Do I have to pay real estate transfer tax? My grandmother is directly related to me (direct line) and would therefore be exempt from tax. However, half belongs to the brother, with whom I am not directly related.

Is there anything else important to consider in this situation?

I would appreciate your help, as all the paragraphs I find just confuse me even more.

Best regards, Kaffeejunkie

As far as I know, you would have to pay tax on half of the brother, so on €187,500, the other half of your grandmother remains tax-free.

As far as I know, you would have to pay tax on half of the brother, so on €187,500, half of your grandmother remains tax-free.

Thank you for the answer, unfortunately I currently have the same concern. However, I hope someone will find a loophole yet ;)

Perhaps he will sell you his share for 87,500 and you buy him two very high-quality kitchen machines for 50,000 euros each on the side?

Maybe he’ll sell you his share for 87,500 and you buy him two very high-quality kitchen machines for 50,000 euros each on the side?

Thank you for your answer. I already like the approach very much ;)

If the house was appraised as part of the inheritance, you can also write 1€ in the purchase contract. But the tax office will always use 50% of the appraised value as the taxable amount. They don't put on their pants with pliers either! And the gift tax will certainly apply to the difference... That could then backfire badly.