Schlagwörter: real estate transfer tax (26 gefunden)

  1. 17. November 2025

    Double assessment of real estate transfer tax in ‘signing/cl ...

    In a recent decision, the Supreme Tax Court once again granted the taxpayer interim relief in the form of a suspension from execution and held that in the case of an acquisition of shares in a limited liability company (GmbH) where the contractual acquisition transaction (signing) and the actual transfer of the shares (closing) take place at different times, real estate transfer tax may not be levied twice.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: sale of property, real estate transfer t ...
  2. 29. September 2025

    Exemption from real estate transfer tax and revocation pursu ...

    In a recently published decision, the Supreme Tax Court commented on the repurchase of shares in a property-owning company where the previous acquisition was not subject to real estate transfer tax. Another case decided on the same date concerned the annulment of a chargeable transfer (concentration of 100% of the shares in the property-owning company) which later was reversed a second time restoring the initial level of shareholding.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: real estate transfer tax, property compa ...
  4. 04. August 2025

    The Supreme Tax Court considers the double assessment of rea ...

    In an interim decision, dated 9 July 2025 (II B 13/25 (AdV) and published on 31 July 2025, the Supreme Tax Court considered it doubtful, following a summary examination, that in cases where the contractual acquisition transaction (signing) and the transfer of the shares (closing) take place at different times, real estate transfer tax can be assessed twice – namely once upon signing under Section 1(3) No. 1 of the German Real Estate Transfer Tax Act (“RETTA)” (signing) and once upon closing under Section 1(2b) RETTA – if the tax office is aware at the time of assessment for the signing that the closing has already occurred.

    Kategorien: Supreme Tax Court cases, Tax & Legal New ...
    Schlagwörter: real estate transfer tax, unification of ...
  5. 07. März 2025

    Special requests after conclusion of agreement for purchase ...

    In two similar decisions the Supreme Tax Court held that amounts charged for subsequent special requests for a property yet to be built are subject to real estate transfer tax if there is a legal relationship to the original property purchase agreement. These costs are then assessed in a subsequent separate tax notice. However, this does not apply to house connection costs if the property buyer has already agreed to assume these costs in the (original) property purchase agreement.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: property, real estate transfer tax
  6. 26. Februar 2025

    No tax exemption for contribution of limited partner shares ...

    The change in the shareholder structure of a limited property-owning partnership due to a contribution of the limited partners' shares in the partnership to a shelf-company may be exempt from real estate transfer tax pursuant to Section 6a sentence 1 RETT Act provided that the transferor, i. a., held at least 95% of the shares directly or indirectly or partly directly for an uninterrupted period of five years before the legal transaction took place. This was decided by the Supreme Tax Court in a most recent judgment.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: real estate transfer tax, change of shar ...
  7. 05. Juni 2024

    Update: Federal Ministry of Finance publishes draft bill for ...

    On 17 May 2024, the Federal Ministry of Finance (MoF) sent a draft bill for the Finance Act 2024 (FA 2024) to the professional associations for comments by 24 May 2024. The draft has now also been published on the MoF website. The law is intended to implement changes to various areas of German tax law which need adjustment. The focus is on adjustments required by EU law and case law of the European Court of Justice (ECJ), the German Federal Constitutional Court, and the German Supreme Tax Court. Furthermore, follow-up amendments to previous legislative changes will be made. This blog summarises the key content. - Meanwhile the Federal Cabinet has approved the draft bill (see Update further below at the end of this post).

    Kategorien: Official Pronouncements, Legislation
    Schlagwörter: real estate transfer tax, trade tax, Reo ...
  8. 15. Dezember 2023

    Bundesrat approves a partial implementation of the Growth Op ...

    On 15 December 2023, the Bundesrat approved the partial implementation of the contents of the Growth Opportunities Act in the Act to Promote the Secondary Credit Market. This includes changes to the interest limitation rule and adjustments resulting from the introduction of the Act for the Modernisation of Partnerships.

    Kategorien: Official Pronouncements, Legislation
    Schlagwörter: real estate transfer tax, thin capitalis ...
  9. 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 ...
  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 ...
  15. 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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Sounia Kombert

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