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ARTICLE · 14 MAY 2025

Proposed Changes To Austrian Real Estate Transfer Tax Could Impact M&A Transactions

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On 2 May 2025, the Austrian Ministry of Finance published a draft bill of the Budget Accompanying Act proposing significant amendments to the Austrian Real Estate Transfer Tax Act...

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Maja Mayrhuber
Maja Mayrhuber
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May 2025 – On 2 May 2025, the Austrian Ministry of Finance published a draft bill of the Budget Accompanying Act proposing significant amendments to the Austrian Real Estate Transfer Tax Act with potential far-reaching implications for M&A transactions.

The proposed changes to the Real Estate Transfer Tax Act would tighten the tax treatment of so-called "share deals"—transactions where shares in corporations or partnerships owning real estate are transferred instead of the real estate itself. These changes, aligned with the Austrian government's 2025–2029 program, aim to close any existing loopholes that have enabled the avoidance of real estate transfer tax in real estate transactions.

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