Real estate transfer tax on gifts from a community of heirs?

Hello everyone,

for some time now I have been a quiet and interested reader in this forum. Now I have a topic myself for which I could really use your expertise. I am currently planning to build a single-family house on a plot of land that is family-owned and will soon be officially transferred to me by notarial deed. Until now, the owner of the plot is a communal inheritance, consisting of my mother and her two sisters. Now I wonder whether, when transferring by gift agreement, real estate transfer tax is incurred or only the notary costs for the land register entry, etc.? One reads that gifts between parents, spouses, and children are exempt from real estate transfer tax, but for siblings, nieces, etc., these taxes apparently apply!? So how does it work when part of the communal inheritance consists of aunts and only one-third is a parent? Note: All three parties agree to transfer the land to me (without consideration). I would appreciate your help or answers. Many thanks in advance

First of all, no real estate transfer tax is applicable because it is only charged on purchases. In your case, the equivalent is the gift tax. It depends on the exemptions or the property value as to which gift tax applies. Therefore, you can only get a general, but not a specific answer at first.

Thank you very much for the quick response. According to the standard land values, the property value amounts to only about 75,000 euros. According to my research, this is below the exemption amount!?

According to my research, that is below the exemption limit!?

If all three are each owners to one third within the framework of the community of heirs, gift tax would be due on the shares of the aunts (value T€ 25) – at least on the amount exceeding T€ 20. Overall, however, negligible.

ah ok, I understand. Then I can rather neglect and exclude this topic in my overall cost estimate. Thank you very much!!