Das Bundesministerium für Finanzen (BMF) hat einen Diskussionsentwurf für ein Gesetz zur Novellierung des Grunderwerbsteuergesetzes erarbeitet. Besondere Bedeutung erhält dieser Entwurf für Share-Deal-Konstellationen. Einer...more
The German Federal Ministry of Finance has published a discussion draft regarding the amendment of the real estate transfer tax (“discussion draft”), which is especially important with respect to share deals. One of the main...more
The BFH's Grand Senate also confirms the fundamental applicability of the trade tax exemption (so-called extended reduction) for real estate income generated by real estate management, non-commercial partnerships -
The...more