This diploma thesis deals with assignments in the Austrian Act on Real Estate Transfer Tax and their tax liability. These additional fiscal positions, which charge assignments concerning the transfer of property with a land transfer tax, aim to close tax gaps and reduce the possibilities to avoid tax. The following thesis analyses, which legal transactions fulfill an assignment within the meaning of the Real Estate Transfer Tax Law and are therefore liable to tax.The work at hand differs between: ?Contractual assignments, like the assignment of the right to transfer property and the assignment of the rights out of an offer, which are both made by act of the parties.?Original assignments, which are not based on a contractual act under the law.?Economic assignments related to the transfer of shares of legal corporations.In addition, the study describes when the tax debt emerges, how the tax is calculated and who owes the tax. It also deals with the specifics regarding each individual chargeable event.The last section introduces the ruling of the Administrative Court on the 5th of April 2011, 2010/16/0168. In addition the thereby created lively debate in the literature is discussed.