Suchergebnisse für: `taxation-of-real-estate` (4 gefunden)

1. 15. September 2025

   Düsseldorf Tax Court: Doubts as to whether the distribution ...

   Serious doubts as to whether a distribution of an estate will lead to a change in the shareholder structure of at least 90% of the shares in a property-owning limited liability company within the meaning of Section 1(2b) of the Real Estate Transfer Tax Act (RETTA)

   Kategorien: Tax & Legal News, Tax Court

   Schlagwörter: real estate transfer tax, inheritance, T ...
2. 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 ...
3. 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 ...
4. 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 cases

   Schlagwörter: RETT, Taxation of real estate, unificati ...