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Vom Umsatz- und Verlustersatz bis hin zu Fixkostenzuschüssen – diverse staatliche Maßnahmen sollen die wirtschaftlichen Einbußen aufgrund der Maßnahmen im Zusammenhang mit COVID-19 mindern.

On 1 July 2021, comprehensive amendments to the Austrian Execution Code (EO) will enter into force.

The last year has seen some changes to the legal environment for real estate agents: some unfavourable, like lower caps on commissions paid by lessees, and some favourable, like a recent decision on double agents.

As of September 1, 2024, the 2024 Condominium Act Amendment (Wohnungseigentumsgesetz-Novelle 2024, Wohnungseigentumsgesetz "WEG 2002") has significantly reduced the legal barriers to installing so-called "balcony power plants" in condominiums.

According to the Czech Ministry of Justice, limitation of co-owners' statutory pre-emption rights by the Civil Code, does not correspond to actual social needs and expectations.

Standortentwicklungsgesetz

At the end of last year, we reported on the possibilities for heirs to ultimately receive more than the actual amount available in the estate (compensation for gratuitous benefits provided by the testator during his/her lifetime to other persons entitled to a compulsory portion from the title of compulsory portion supplement).

In case an energy performance certificate has been presented and handed over to the purchaser or the lessee and the energy-related characteristics turn out to be inaccurate, the purchaser or lessee is entitled to claim warranty.

The online CEE/SEE real estate & construction blog of Wolf Thiess.

The draft tax bill of the Tax Amendment Act 2015/2016 provides for new rules on the taxation of gratuitous transfers of real estate, including amendments to the tax basis and the introduction of new progressive tax rates.

In mid-May 2015, the Austrian government published the text of the changes in the country's tax system that will enter into force on 1 January 2016.

Im Ö1 Mittagsjournal vom 28.7.2023 gab Bettina Knötzl, in ihrer Funktion als Präsidentin von Transparency International Austrian Chapter, ein Interview über Korruption bei Flächenwidmung in Gemeinden.

Die Hauptwohnsitzbefreiung bei Immobilienverkäufen wurde von der Finanz unter Berufung auf die Einkommensteuerrichtlinie nur bis zu einer Grundstücksfläche von 1.000 m² gewährt.

The Real Estate Transfer Tax Act has been subject to numerous changes in the past year.

The new Austrian government was sworn in on December 18, 2017 and thereby also presented its government program which deals, among other things, with real estate law.

The transfer of title to real estate requires an entry in the land register.

The reintroduction of (additional) wealth taxes is a hot topic in Austria. It comes with major practical challenges, not only for advisors but especially for tax authorities and the Austrian legislator.