If the real estate is in the VAT system, the buyer is not obliged to pay a 3% property turnover tax, in case the delivery of the buildings or parts thereof and the land on which they are located, except for deliveries before the first establishment or use or deliveries in which no more than two years elapsed from the date of first establishment or use until the date of the next delivery.
Citizens do not pay real property transfer tax if: persons acquiring real estate in the process of restitution of confiscated property and land consolidation by real estate, displaced persons and refugees who acquire real estate by replacing their real estate abroad are protected by lessees who purchase a residential building or apartment in which they live under a lease contract, citizens who purchase a residential building or apartment (including land), where they had tenancy rights or with the consent of tenancy right holders under the regulations governing the sale of apartments on which there is a tenancy right. The same applies to protected lessees who purchase a residential building or apartment where they live under a leasing contract, persons who acquire real estate in accordance with the regulations governing the conversion of social ownership into other forms of ownership, spouses, non-spouses, formal and informal partners, offspring and forefathers, and adopters and adopters in that relationship with and acquire real estate on the basis of a lifelong maintenance contract or subsistence contract.