Schlagwörter: unification of shares (7 gefunden)

1. 02. November 2025

   No tax exemption for group restructurings under Section 6a R ...

   In two parallel decisions the Supreme Tax Court held that a group of natural persons who are not organized in the legal form of a partnership or another corporation is not considered as a legal entity under civil law and real estate transfer tax law and cannot therefore be a controlling company within the meaning of Section 6a Real Estate Transfer Tax Act which provides tax exemption for transfer or concentration in the hands of a single shareholder of at least 95% of the equity capital of a property-owning company.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: unification of shares, group structure, ...
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 ...
3. 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 ...
4. 24. Februar 2025

   RETT: No tax relief for foreign intra-group share transfer

   The Supreme Tax Court decided that the contribution of all shares in an indirectly property-owning company by a corporation under Irish law to the plaintiff against consideration is subject to real estate transfer tax pursuant to Section 1 (3) Real Estate Transfer Tax Act. The exemption on intra-group restructures (conversions) under Section 6a Real Estate Transfer Tax Act was not available.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: share transfer, unification of shares, r ...
5. 18. Februar 2025

   RETT: Transfer of ownership and unification of shares in a f ...

   In a most recent decision, the Supreme Tax Court held that the unification of shares resulting from the transfer of shares in a property-owning corporation to a Dutch foundation is not exempt from real estate transfer tax pursuant to Section 5 (1) RETT Act if the comparison of legal types reveals that the legal structure of the foundation is not comparable to a joint ownership under German law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: unification of shares, foreign foundatio ...
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 ...