WLN tag: #housing

13Feb2025

Austria: Property purchase contract: Real estate transfer tax on inventory sold at the same time?

When drafting purchase contracts, a contract draftsman must always deal with the desire of the contracting parties to draft contracts that are as tax-optimized as possible. In this context, it should be mentioned that in Austria, inventory is generally not covered by real estate transfer tax. Inventory refers to movable objects that are located in […]