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Commission (maximum commission as provided for by law)
in case of purchase, sale or exchange of
• real properties or shares in real properties
• shares in real property which is subject to condominium
ownership or with respect to which condominium ownership is
going to be established pursuant to an agreement
• business enterprises of any kind
consideration for structures/buildings on land owned by a third party
at a value of
• up to EURO 36.336,42 ... 4% each
• EURO 36.336,43 to
EURO 48.448,49 ... EURO 1.453,46*
• from EURO 48.448,50 ... 3% each
by both parties (seller and purchaser)
plus 20% VAT in each case

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» Salzburger Raumordnungsgesetz 2009 - ROG 2009 §31 Zweitwohnungen» Was hat sich mit 1. Juni 2014 beim Übergeben, Vererben und Verschenken geändert hat.» Marktausblick 2015

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