Transfer Fee is 2% over the appraised value of the property
Business Tax is 3.3% over the registered sale value or appraised value (whichever is higher basically)
Stamp Duty us 0.5% over the registered value

Withholding tax – this depends is the seller is a company or individual person.
Companies withholding tax (WHT) are fixed at 1% over the registered sale value or appraised value (whichever is higher basically)
With a individual person WHT is calculated at progressive rates based on the appraised value.

There is also stamp duty and specific business tax (SBT) although stamp duty is not charged with paying specific business tax.
The business tax consists out 3% + 10% of municipality tax of 10% on the assessed on the amount of the SBT (total tax will come therefore come to 3.3%)

If the seller is an individual there are a few circumstances where they do not have to pay SBT. It is best to consult a lawyer to confirm you fall into any of these categories.
Please note: fees are different for registering a lease and buying a property from a property developer.

In regards to who pays the fees – this can vary for transaction and is typically discussed beforehand. Developers usually split all fees 50/50 with buyers.
On private transaction most the fees including taxes are typically covered by the seller. Buyers are generally expected to cover 1% of the 2% transfer fee. However, this is very much a case-by-case outcome and subject to negotiation.

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