Do you need a statement on the transfer tax of real estate?
As the buyer, you are required to calculate and pay the transfer tax on your initiative. However, it may be that it remains unclear what exactly is the tax base. If you find yourself in this situation, you can submit a free-text request in MyTax or complete Form 6020e, Request for a statement for registration of title and other legal confirmation.
Attach a photocopy of the deed of sale or other contract. If real property is sold or transferred, the contract must also contain a public purchase witness’s signature unless the Property Transaction Service has processed the deal. Enclose photocopies of other relevant documentation regarding the transfer.
The Tax Administration cannot issue a statement before the deed of sale or other contract (such as an agreement on division of property) has been signed. Each buyer must make a separate statement request.
If you complete the paper form to ask for the statement, send it by post to the address on the first page of the form.
We will send you the statement by post. It will also be available in MyTax.
When to ask for the statement?
A typical example of circumstances where the Tax Administration’s statement is useful is when you have obtained real estate property through an exchange deal. Another example is when real estate has been owned jointly in the past, and you and the other owner(s) carry out exchanges of designated shares of the land to cancel the joint ownership. In addition, the need may arise for a statement if a distribution of matrimonial assets has taken place after divorce or inheritance and you have made a payment for a piece of real estate with funds that you have had outside the matrimonial or inherited property.
The Tax Administration's statement sets out an amount of the transfer tax for the real estate unit that you receive. If the arrangement seems to leave room for interpretation or if there is a lack of clarity, it is a good idea to request a statement from the Tax Administration. If you request a statement concerning the property’s fair market value, you must write up a text outlining your reasoning about the value of the property.
After you have been issued a statement, file the transfer tax return and pay the tax as instructed by it. You can also have the Tax Administration send the statement directly to the National Land Survey if you ask for it in the request. If the statement is sent there directly, you no longer have to enclose it with the registration request that you must send to the National Land Survey.