While purchasing a real estate, the parties can agree on a deferred transfer of the property (after signing and payment). However, the tax authorities claim a taxable benefit of the structure and apply an interest rate of 5,5% to the premature payment (according to § 15 BewG).
Navigator2Law reached a decision with positive outcome at the financial court in Munich. The tax authority insisted on the interest rate of 5,5 % to calculate the benefit of a premature payment under a sale and purchase agreement. The court reduced the interest rate to 2,53 % and might have opened a way to a more flexible approach to interest rates calculation by the tax authority in future.