Suchergebnisse für: `real-estate-companies` (3 gefunden)

1. 27. Januar 2025

   RETT: New shareholders in case of indirect change in shareho ...

   In a most recent judgment, the Supreme Tax Court sees no taxable event within the meaning of Section 1 (2a) sentence 1 of the Real Estate Transfer Tax Act (regarding the taxation of a consolidation of shares) if a partnership holding an indirect interest in the real estate-owning partnership is interposed in the shareholder structure and where the shareholders themselves remain unchanged.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: change of shareholders, real estate comp ...
2. 30. November 2018

   Finance Act 2018

   On 8 November 2018, the Finance Bill 2018 was adopted by the German parliament and received the consent of the Bundesrat on 23 November 2018 in the form of “The Act for the Avoidance of VAT Losses on the Trading of Goods on the Internet and Amendments to other Tax Regulations”(hereafter “Finance Act 2018”).

   Kategorien: Legislation

   Schlagwörter: Organschaft, VAT, tax group, Cum/cum tra ...
3. 10. Juli 2023

   Discussion draft for a law amending the Real Estate Transfer ...

   The Federal Ministry of Finance has sent the Federal States (“the Länder”) a draft bill to amend the Real Estate Transfer Tax Act for discussion. The main points of this bill are set out below: However, the draft may still be subject to changes in the discussion process or may even fail altogether.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Real Estate, real estate transfer tax, s ...