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Acquisitions Transfer Taxes Real Estate Transactions

Paul Hastings LLP

German Federal Fiscal Court Questions Double RETT on Share Deals

Paul Hastings LLP on

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

Morgan Lewis

German Federal Fiscal Court Questions Practice of Imposing Double Real Estate Transfer Tax on Share Deals

Morgan Lewis on

In proceedings to suspend enforcement, the German Federal Fiscal Court has expressed serious doubts about the administrative practice of imposing double real estate transfer tax in share deals. In particular, the court...more

Blake, Cassels & Graydon LLP

La Cour d’appel de la Colombie-Britannique confirme la cotisation de la taxe imposée aux acheteurs étrangers

La décision récente rendue dans l’affaire 1164708 B.C. Ltd. v. British Columbia (l’« affaire 1164708 B.C. Ltd. ») traite de l’applicabilité de la taxe supplémentaire sur les transferts de biens (property transfer tax) (la «...more

Blake, Cassels & Graydon LLP

B.C. Court of Appeal Upholds Assessment of Foreign Buyer Tax

The recent decision in 1164708 B.C. Ltd. v. British Columbia (1164708 B.C. Ltd.) addressed the applicability of the additional property transfer tax (ATT), commonly known as the “foreign buyer tax,” under British Columbia’s...more

Morgan Lewis

German Federal Fiscal Court Comments on Several Aspects of Real Estate Transfer Tax for Share Deals

Morgan Lewis on

In several recently published rulings, the German Federal Fiscal Court (BFH) has commented on several aspects of real estate transfer tax (RETT) in case of share deals—also contrary to the previous opinion of the tax...more

International Lawyers Network

Buying and Selling Real Estate in Spain

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SPANISH LAW - I. Procedure of a real estate transaction - 1. Formal procedure of a real estate transaction in Spain starting from the signing of the purchase agreement...more

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