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German Federal Fiscal Court Questions Double RETT on Share Deals

Germany’s Federal Fiscal Court (BFH) has decided on the legitimacy of double assessment of real estate transfer tax in share deals. Tax authorities have taken the view that the acquisition of at least 90% of shares in a...more

Reform Attempt to Soften the Written Form Requirement for Commercial Lease Agreements

Lease agreements with a term of more than one year are currently subject to a written form requirement under the German Civil Code. For years, there have been ongoing discussions about a potential abolition of the written...more

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