13. Februar 2020 Tax exemption for group restructurings under Section 6a Real ... The tax exemption from real estate transfer tax (RETT) in the event of restructuring within a group under Section 6a of the Real Estate Transfer Tax Act (RETTA) does not constitute State Aid prohibited by EU law. Kategorien: Supreme Tax Court casesSchlagwörter: Spin-off, real estate transfer tax, merg ...