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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
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
In a decree dated October 16, 2023, the German tax authorities adopted provisions from two rulings of the German Federal Fiscal Court (BFH) from 2021 and 2022 on the allocation of real estate and also established further new...more
Zum 1. Januar 2024 wird das Gesetz zur Modernisierung des Personengesellschaftsrechts (MoPeG) die rechtliche Behandlung von Personengesellschaften grundlegend reformieren. Als Reaktion auf potentielle Folgen bei der...more
As of January 1, 2024, German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships . In response to potential consequences to German real estate transfer tax, the...more
Das Jahressteuergesetz 2022 (JStG 2022) brachte verschärfte Rechtsfolgen bei Missachtung der vorgegebenen Anzeigepflichten bei Grundstücksveräußerungen mittels Übertragung von Anteilen an einer Kapitalgesellschaft („Share...more
With two most recently published decisions the German Federal Fiscal Court (“Bundesfinanzhof, BFH”) has confirmed and somehow clarified his opinion on the attribution of real estate properties for Real Estate Transfer Tax...more
Mit Urteil vom 12.01.2022, II R 4/20 entscheidet der BFH zum Begriff der Anteilsminderung iSd. § 6 Abs. 3 S. 2 GrEStG. Nach Ansicht des BFH sind hierbei auch anderweitige Vereinbarungen zu berücksichtigen, soweit es dadurch...more
On April 21, 2021, the German federal parliament passed a new law that amends the German Real Estate Transfer Tax (RETT) Act. The new rules will lead to a significant tightening of the taxation of share deals whenever real...more
After a long-lasting discussion regarding the real estate transfer tax (“RETT”) rules for share deals, it seems that the end of that discussion is near — at least for the moment. On 16 April 2021 the finance committee of the...more
Der Gesetzesentwurf zur Änderung der Besteuerung von Share Deals bei grundstückshaltenden Gesellschaften lag einige Zeit auf Eis, sprachen doch gute Gründe dafür, die gegenwärtige Regelung beizubehalten. Zum Ende der...more
The Situation: Under the German real estate transfer tax ("RETT") law, RETT is not only triggered on the direct acquisition of German properties, but also in case of share deals involving companies with German properties, if...more
The first “official” draft bill on the contemplated German real estate transfer tax (RETT) reform was published by the German Ministry of Finance last week. It picks up the proposals by the German Federal States from last...more
The Conference of the German Ministers of Finance has announced measures against so-called share deal structures following the conclusion of the respective technical federal-state working group. Background - So-called...more
This alert is intended to give an overview of the current real estate transfer tax rates and planned increases thereof in the various federal states of Germany. The information has been assembled with great care. However, no...more