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
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
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