06. Dezember 2020 RETT: Change of shareholders in real estate partnership The Supreme Tax Court has granted a taxpayer’s appeal against a real estate transfer tax assessment on the grounds that an indirect change in the shareholdings in the members of a real estate partnership was less than a complete change of interest in the partnership. With its decision the court has confirmed its case law regarding share transactions made prior to the enactment of the Tax Amendment Act 2015. Kategorien: Supreme Tax Court casesSchlagwörter: change of shareholders, indirect shareho ...