Schlagwörter: RETT (10 gefunden)

1. 25. Oktober 2024

   Bundestag adopts Finance Act 2024

   Following the recommendation of its Finance Committee, the Bundestag adopted the Finance Act 2024 (FA 2024) in an amended version on 18 October 2024.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: RETT, General Tax Code, Income Tax Act, ...
2. 05. September 2023

   Federal Cabinet approves government draft of the Growth Oppo ...

   At its closed-door meeting in Meseberg on 30.8.2023, the Federal Cabinet adopted the government draft for a law to enhance growth opportunities, investment, and innovation as well as tax simplification and tax fairness (Growth Opportunities Act).

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Climate Change, interest limitation, RET ...
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. 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 ...
5. 17. Mai 2019

   Finance Bill 2019: proposed changes to the real estate trans ...

   Following the discussions of the Conference of Finance Ministers of the Federal States, the government has included in the Finance Bill 2019 amended regulations in respect of so-called “share deals” in real estate transactions. Aim of the proposed rules is a tightening of the financial framework around the indirect "transfers" of real estate held through companies and other associations of persons.

   Kategorien: Official Pronouncements

   Schlagwörter: RETT, indirect transfers of real estate, ...
6. 29. März 2019

   Real Estate Transfer Tax Act: changes planned to the treatme ...

   The Federal Ministry of Finance is planning to introduce a bill based on the proposals made by the Finance Ministers' Conference in November 2018 in relation to the Real Estate Transfer Act (RETT Act). It is currently envisaged that the changes, which are likely to be discussed in the Cabinet at the end of April 2019, should be included in the Finance Act 2019.

   Kategorien: Official Pronouncements

   Schlagwörter: Share Deals, RETT, sale of real estate, ...
7. 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 ...
8. 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 ...
9. 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 ...
10. 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