From what I understand, the law in this country states that the payment of the 6% capital gains tax regarding the sale of a property is an obligation for the seller. I also understand that in most cases this tax is paid by the buyer. However, if the seller insists on fulfilling that obligation, so the buyer negotiates a buying price that takes this into account, then how is the transfer of the title ensured? What I mean is, if the seller just "forgets" to go pay that tax, then I assume that will make the transfer of the title impossible? What assurances if any can be written into the deed of sale or otherwise? So, if the seller insists on paying the Cap. gains tax, and the buyers' lawyer says: then we'll run into trouble with the transfer of the title, then who's playing some game? Seller, or lawyer, or both? I understand that tax avoidance is probably as big an issue here as elsewhere, and without that explanation the whole thing doesn't make sense to me, but if someone could advise how things can or can't work here then I'd be grateful. Maybe I'm seeing trouble looming where there is none, all I know is that I'm used to settling real estate transactions in a totally different way, where payment is made by the buyer into an escrow account at a certified notary, who pays all taxes and other stuff (like a mortgage bank) and assures that all paperwork is fine, before paying the remaining money to the seller. The (lack of) system here is totally alien to me.