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Taxation
Immovable property transfer fees
The Immovable Property transfer fees are charged
by the Department of Land and Surveys for transfers of immovable
property from the 19th of March 1999 are as follows:
|
Property value
€ |
Tax rate
% |
Fee C£ |
Accumulated fees
€ |
| 0 – 85.430,10 |
3 |
2.562,90 |
2.562,90 |
| 85.430,10 – 170.860,14 |
5 |
4.271,51 |
6.833,41 |
| 170.861,14 – + |
8 |
- |
- |
Notes
In case of property transferred to a family company, transfer fees are
refundable after five years if the property remains with the company and
the shareholders remain the same
In the case of property transferred from a
company whose shareholders are spouses and/or their children, to one of
the two spouses. Or their children or to a relative up to third degree
of relation, the transfer fees are calculated on the value of property
as follows:
| Transfer to a child |
4% |
| Transfer between
spouses |
8% |
| Transfer to a
relative |
8% |
In case of property transferred as follows, the rates are:
| From parents to
children |
4% |
| Between spouses |
8% |
| Between third degree
relatives |
8% |
| Trustee |
€8,54 |
| Company
reorganisations |
- |
|
