Schlagwörter: real estate transfer tax (15 gefunden)

1. 26. Juli 2021

   Purchase of land by trustee and transfer of exploitation rig ...

   The Supreme Tax Court, in a most recent decision, has again stated that in the case of the purchase of a property from a third party, which is held by a trustee for the trustor as the subsequent acquirer of the site, real estate transfer tax will arise twofold.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: real estate transfer tax, exploitation r ...
2. 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
3. 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 ...
4. 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 ...
5. 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 ...
6. 21. Dezember 2018

   European Court of Justice: RETT exemption on conversions not ...

   Back in June 2017 we informed you of the Supreme Tax Court's referral to the European Court of Justice of the question as to whether the RETT exemption on conversions(Section 6a Real Estate Transfer Tax Act) constitutes illicit State Aid.

   Kategorien: European Court of Justice

   Schlagwörter: real estate transfer tax, illicit state ...
7. 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 ...
8. 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 ...
9. 18. März 2015

   Sole shareholder for RETT despite own shares held by company

   The Supreme Tax Court has held that real estate transfer tax falls due on the acquisition by a company of its own shares if only one other shareholder remains.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: share transfer, real estate transfer tax ...
10. 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 ...
11. 19. Juni 2013

    No RETT if indirect change in partnership incomplete

    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 property owning partnership was less than a complete change of interest in the partnership.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, RETT
12. 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, conveyancing, ...
13. 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: real estate transfer tax, contribution, ...
14. 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 ...
15. 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 ...