Dr. Ingmar Dörr

Dr. Ingmar Dörr

Hogan Lovells

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The reform of the German Real Estate Transfer Tax Act (“RETTA”) in a nutshell

On 1 July 2021, the “Act Amending the German Real Estate Transfer Tax Act” came into force. The legislative reform was previously the subject of public debate for several years and is still the subject of controversial...more

10/1/2021  /  Germany , International Tax Issues , Land Transfer Taxes , Real Estate Transfers , Tax Authority , Tax Reform

Die Reform des deutschen Grunderwerb-steuergesetzes im Kurzüberblick

Am 1. Juli 2021 ist das Gesetz zur Änderung des Grunderwerbsteuergesetzes in Kraft getreten. Die Gesetzesreform war zuvor über mehrere Jahre Gegenstand öffentlicher Debatten und wird auch nach ihrem Inkrafttreten noch...more

9/30/2021  /  Germany , International Tax Issues , Land Transfer Taxes , Real Estate Transfers , Tax Reform

Double standards for the taxation of intra-group financing

The German Federal Ministry of Finance has published a draft law for the implementation of the EU Anti-Tax Avoidance Directive (ATAD Implementation Act) on 10 December 2019. This draft includes inter alia a new section 1a...more

5/16/2020  /  Anti Tax Avoidance Directive (ATAD) , Corporate Taxes , EU , Germany , International Tax Issues , Intra-Group Transactions
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