Schlagwörter: indirect transfers of real estate (4 gefunden)

1. 15. September 2025

   Düsseldorf Tax Court: Doubts as to whether the distribution ...

   Serious doubts as to whether a distribution of an estate will lead to a change in the shareholder structure of at least 90% of the shares in a property-owning limited liability company within the meaning of Section 1(2b) of the Real Estate Transfer Tax Act (RETTA)

   Kategorien: Tax & Legal News, Tax Court

   Schlagwörter: real estate transfer tax, inheritance, T ...
2. 27. Januar 2025

   RETT: New shareholders in case of indirect change in shareho ...

   In a most recent judgment, the Supreme Tax Court sees no taxable event within the meaning of Section 1 (2a) sentence 1 of the Real Estate Transfer Tax Act (regarding the taxation of a consolidation of shares) if a partnership holding an indirect interest in the real estate-owning partnership is interposed in the shareholder structure and where the shareholders themselves remain unchanged.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: change of shareholders, real estate comp ...
3. 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, ...
4. 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, ...