Schlagwörter: Real Estate (12 gefunden)

1. 07. Juni 2024

   Federal Cabinet approves government draft of the Finance Act ...

   At its meeting on 5 June 2024, the Federal Cabinet adopted a government draft for the Finance Act 2024 (FA 2024). Despite numerous revisions, the material amendments from the original draft from 8 May 2024 have been limited. The main changes are shown in italics and red in the following summary of the government draft in italics and red.

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Real Estate, trade tax, General Tax Code ...
2. 14. November 2023

   Bundestag decides on Future Financing Act

   On Thursday, 16 November 2023, the Bundestag will vote on the Federal Government's bill to finance future-proof investments.

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Real Estate, investment funds, employee ...
3. 07. November 2023

   Joint decrees: Attribution of real estate for the supplement ...

   On 16 October 2023, the long-awaited joint decrees (issued by the Supreme Tax Authorities of the Federal States) on the attribution of real estate for the purposes of the taxation of share deals (Section 1 (2a) to (3a) RETTA) became available. These adopt the previous case law of the Supreme Tax Court from 1 January 2021 (II R 44/18) and 14 December 2022 (II R 40/20) and illustrate the legal opinion with examples.

   Kategorien: Official Pronouncements

   Schlagwörter: Real Estate, real estate transfer tax, R ...
4. 27. Oktober 2023

   New Federal Office for Combating Financial Crime - Revamp o ...

   On 11 October 2023, the Federal Cabinet adopted the draft of the Financial Crime Control Act (FCCA). The draft law is intended to fundamentally revamp the fight against financial crime, especially money laundering, in Germany.

   Kategorien: Official Pronouncements

   Schlagwörter: Geldwäschebekämpfung / Anti Money Launde ...
5. 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 ...
6. 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
7. 22. März 2022

   Capital gain on sale of "garden house" used by taxpayer for ...

   Where real estate is sold within ten years of acquisition, the gain realized is subject to taxation. Real estate that was used exclusively for the taxpayer's own residential purposes in the period between acquisition and sale is exempt. According to the Supreme Tax Court in its ruling of 26.10.2021 ( IX R 5/21) such privileged use also occurs where the taxpayer permanently occupies a "garden house" (fully connected to the relevant utilities) in violation of building law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Real Estate, Income Tax Act, residential ...
8. 02. November 2021

   Revocation of a waiver to a VAT exemption on real estate tra ...

   The waiver of a tax exemption under Section 4 No. 9a) VATA can be revoked as long as the tax assessment for the year in which the service was rendered is still open or can still be changed under Section 164 General Tax Code. Section 9 (3) Sentence 2 VATA in the version of the 2004 Act to Accompany the Budget does not regulate the revocation.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Real Estate, VAT, option for VAT
9. 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
10. 31. Oktober 2019

    UPDATE: Land Tax Reform published in Federal Gazette on 2 De ...

    The coalition factions' bill on the reform of the land taxes and valuation laws (Land Tax Reform Act), which was passed by the Bundestag on 18 October 2019 and approved by the Bundesrat on 8 November 2019 was published in the Federal Gazette on 2 December 2019 as the Act on the Reform of the Land Taxes and Valuation Laws

    Kategorien: Legislation

    Schlagwörter: Real Estate, land tax, reform bill, land ...
11. 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 ...
12. 20. März 2014

    Capital transfer tax not precluded by Sixth Directive

    The ECJ has held that a Spanish transfer tax on the purchase of shares in a property-owning company is not similar to VAT and is therefore not precluded by the tax duplication prohibition of the Sixth Directive.

    Kategorien: From Europe

    Schlagwörter: Real Estate, property, RETT, transfer ta ...