Suchergebnisse für: `real-estate` (123 gefunden)

1. 11. Januar 2021

   Updated publication: Real Estate Going Global - Worldwide co ...

   PwC updated its publication Real Estate Going Global - Worldwide country summaries, that provides you with a summary of tax and legal aspects of real estate investments from 50 territories around the globe.

   Kategorien: PwC Reports

   Schlagwörter: Real Estate
2. 06. November 2019

   UPDATE. Federal Cabinet adopts Real Estate Transfer Tax Amen ...

   On 31 July 2019, the Federal Cabinet adopted the government draft of the "Real Estate Transfer Tax Amendment Act".

   Kategorien: Legislation

   Schlagwörter: real estate transfer tax, RETT, Finance ...
3. 04. November 2022

   Extension of the deadline for submitting the declaration for ...

   Certain Federal States have granted a filing extension for the filing of declarations for the determination of the value of real estate for real estate tax purposes.

   Kategorien: Official Pronouncements

   Schlagwörter: Real Estate, real property, tax returns
4. 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 cases

   Schlagwörter: change of shareholders, indirect shareho ...
5. 20. April 2011

   Real estate transfer tax on share acquisitions unconstitutio ...

   The Supreme Tax Court has asked the Constitutional Court for a ruling on the conformity with the constitution of the real estate transfer tax valuation provisions applicable to share transfers.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: share transfer, real estate transfer tax ...
6. 10. Mai 2021

   Bundesrat approves the law amending the Real Estate Transfer ...

   On 07 May 2021, the Bundesrat approved the law amending the Real Estate Transfer Tax Act.

   Kategorien: Legislation

   Schlagwörter: Share Deals, real estate transfer tax
7. 12. April 2018

   German Constitutional Court ruling on property valuations fo ...

   On 10 April 2018, the German Constitutional Court pronounced as unconstitutional the provisions on the valuation of property for the purposes of real estate tax and demanded new regulations

   Kategorien: Constitutional Court

   Schlagwörter: Taxation of real estate, Principle of eq ...
8. 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 cases

   Schlagwörter: Spin-off, real estate transfer tax, merg ...
9. 16. Februar 2011

   Real estate transfer tax levied on each transaction in a ser ...

   The Supreme Tax Court has held that real estate transfer tax is to be levied separately on each transaction in a series even if the transactions are interrelated, serving a single common object.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Steuern / Tax
10. 01. September 2023

    Merger of church parishes followed by formation of new paris ...

    If a new church parish is established by merging several church parishes, real estate transfer tax is payable if the original parishes held shares in real estate-owning GmbHs and these GmbH shares are all in the hands of the newly established church parish after the merger. The Supreme Tax Court decided that this also applies if those GmbHs operate charitable institutions such as hospitals or retirement homes.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, property compa ...
11. 17. März 2017

    No extended trade tax deduction on the disposal of an intere ...

    Profits arising from the sale of an interest in a partnership are not to be included in the extended trade tax deduction for real estate enterprises.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: limited partnership, Extended deduction ...
12. 10. August 2011

    Real estate transfer tax on capital contribution of shares t ...

    The Supreme Tax Court has again held that the real estate transfer tax due on a contribution of a shareholding in another company is to be written off as a current operating expense.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: contributions, real estate transfer tax, ...
13. 18. Juni 2014

    Sale of mining right as sale of real estate

    The Supreme Tax Court has accepted the sale of mining rights attaching to a property no longer owned by the seller as the sale of a real estate right to be taxed as a capital gain.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Real Estate, property, mining right, min ...
14. 17. Mai 2019

    Finance Bill 2019: proposed changes to the real estate trans ...

    Following the discussions of the Conference of Finance Ministers of the Federal States, the government has included in the Finance Bill 2019 amended regulations in respect of so-called “share deals” in real estate transactions. Aim of the proposed rules is a tightening of the financial framework around the indirect "transfers" of real estate held through companies and other associations of persons.

    Kategorien: Official Pronouncements

    Schlagwörter: RETT, indirect transfers of real estate, ...
15. 20. Juni 2017

    Supreme Tax Court to refer question to European Court of Jus ...

    On 30 May 2017 the Supreme Tax Court decided to refer to the European Court of Justice (ECJ) the question of whether the real estate transfer tax (RETT) exemption on conversions - in Section 6a Real Estate Transfer Tax Act - constitutes illegal state aid.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, state aid, Eur ...
16. 21. Juli 2015

    Real estate transfer tax on share transfers unconstitutional

    The Constitutional Court has held the set calculation of the value of the land held by a company when assessing the transfer of the company’s shares to real estate transfer tax to be unconstitutional. The government has been given until June 30, 2016 to enact a different formula, to be applied retroactively to January 1, 2009.

    Kategorien: PwC Reports

    Schlagwörter: property, real estate transfer tax, valu ...
17. 29. Mai 2013

    Real estate transfer tax basis reduced if conveyancing costs ...

    The Supreme Tax Court has held that an agreement that the seller bear the legal costs of concluding and registering the conveyance leads to a corresponding reduction in the basis for charging real estate transfer tax. However, this does not apply in respect of the tax itself.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, conveyance
18. 22. Juni 2011

    Real estate transfer tax on share accumulation is an immedia ...

    The Supreme Tax Court has settled a long-standing dispute within the profession on the capitalisation or immediate write off of the real estate transfer tax payable when at least 95% of the share capital of a property-owning company is accumulated in one hand.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, share accumula ...
19. 08. Oktober 2014

    Future obligation not chargeable to real estate transfer tax

    The Supreme Tax Court has held that the acceptance by the acquirer of a plot of building land of an obligation to contribute towards the cost of building a kindergarten is not part of the consideration subject to real estate transfer tax if the obligation was not due at the time of the conveyance.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, plot, building ...
20. 22. Januar 2020

    Real estate transfer tax: cancellation of a real estate tran ...

    In its decision of 4 November 2009 (II B 48/19), published on 16 January 2020, the Supreme Tax Court held that Section 16(1) No. 2 Real Estate Transfer Act (“RETT Act”) did not provide for a time limit for the cancellation of purchase transactions. The special limitation period set out in Section 16 (4) RETT related to the cancellation of the agreement itself and not to the date on which an application was made to cancel the RETT assessment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, limitation per ...
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