I want to sell my apartment – what do I need to consider?
Your co-pilot in real estate law
Mag. Nevena Shotekova-Zöchling
Attorney in Vienna · 16 years of legal practice · Real estate law & purchase contracts
You keep the controls and make the decisions. We sit next to you in the cockpit, know the route and the instruments – and when it gets turbulent, we take over.
Sellers think about the price first. For a smooth and secure sale, however, documents, tax and the contract are at least as important.
Prepare the documents
- Land register extract and condominium agreement
- Useful-value appraisal (Nutzwertgutachten) and floor plans
- Energy certificate – it must already be stated in the advertisement and handed over to the buyer; breaches are punishable (up to € 1,450).
- Property manager’s documents: operating costs, reserve fund, minutes, planned renovations
- If the apartment is let: lease agreement and rent statement
- Existing loans: contact the bank about the release of the lien
Real estate income tax
The gain from the sale is generally subject to 30 % real estate income tax. Under certain conditions, a main residence is exempt. Special flat-rate rules apply to properties acquired before 1 April 2002. The tax is usually calculated and paid by the contract drafter. On the changes planned from 2027, read our article on real estate income tax 2027.
Don’t accept a purchase offer too hastily
Once you accept, the sale is binding. Check beforehand: the buyer’s identity, any financing condition and its deadline, the handover date, the warranty and who drafts the contract. A generous financing condition can tie you up for weeks without any certainty that the buyer can pay.
Warranty and liability
For second-hand apartments, excluding the warranty is common. It does not protect you, however, if you conceal known defects. Disclose damage and document it – that is the best protection.
Handle it securely
The purchase price should always go through an escrow agent. The escrow agent pays off your loan, arranges the deletion of the lien and pays you the remainder after the buyer is registered. Handover, too, should only take place once the purchase price has reached the escrow agent.
Frequently asked questions
Do I need an energy certificate to sell my apartment?
Yes. Key figures must already appear in the advertisement and the certificate must be handed to the buyer. It must not be older than ten years.
Do I have to pay real estate income tax?
In principle yes, 30 % of the gain – unless an exemption applies, for example for a main residence.
Who pays for the purchase contract?
Usually the buyer. Different arrangements are possible and should be set out in the purchase offer.
Mag. Nevena Shotekova-Zöchling, attorney and insolvency administrator in Vienna. As of October 2026. General information – not legal advice for your individual case.
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