26. Juli 2021 Purchase of land by trustee and transfer of exploitation rig ... The Supreme Tax Court, in a most recent decision, has again stated that in the case of the purchase of a property from a third party, which is held by a trustee for the trustor as the subsequent acquirer of the site, real estate transfer tax will arise twofold. Kategorien: Supreme Tax Court casesSchlagwörter: real estate transfer tax, exploitation r ...