A single-family house and the right to premises in a small residential house. 1% - when the transfer of property rights concerns other properties. Please remember that only real estate on the secondary market is subject to the tax, because the price of an apartment purchased from a developer already includes VAT. Therefore, if you buy a new apartment, you do not have to pay PCC. As in the case of a car, tax of 2% is paid on the market.
Value of the property. Enrichment tax - receiving a gift or taking over an inheritance Obligations arising from activities such as donation , termination of co-ownership, transfer of rights or conclusion of an annuity contract are subject to a 2% tax and are phone number list characterized as follows: Receipt of a donation - enrichment tax is paid in the part that concerns the takeover by the recipient of the donor's debts, burdens or obligations.
Taking over the inheritance - PCC tax is paid by a person who, as a result of a concluded contract, obtained property or property rights in excess of his share in the inheritance. According to the law, the buyer/donor pays the enrichment tax within 14 days from the date of conclusion of the contract. In this case, it is necessary to submit the PCC-3 declaration. Other legal transactions subject to tax Loan - enrichment tax is 0.5% Mortgage loan - to secure current receivables is 0.1% Who is obliged.
發表於 2023-10-11 13:10:48
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