29. März 2019 Real Estate Transfer Tax Act: changes planned to the treatme ... The Federal Ministry of Finance is planning to introduce a bill based on the proposals made by the Finance Ministers' Conference in November 2018 in relation to the Real Estate Transfer Act (RETT Act). It is currently envisaged that the changes, which are likely to be discussed in the Cabinet at the end of April 2019, should be included in the Finance Act 2019. Kategorien: Official PronouncementsSchlagwörter: Share Deals, RETT, sale of real estate, ...
31. Januar 2018 RETT-Blocker: Indirect unification of shares through an inte ... The Supreme Tax Court has decided that where an intermediary partnership holds direct or indirect interests in a real-estate-owning company, the relevant holding for establishing its interest in the related real-estate holding company, is its interest in the capital of the partnership and not the interest in the jointly owned property according to the law of property. Kategorien: Supreme Tax Court casesSchlagwörter: RETT, Taxation of real estate, unificati ...
