Tax & Legal

Categories: All (3 found)

1. 12.04.2018

   German Constitutional Court ruling on property valuations fo ...

   On 10 April 2018, the German Constitutional Court pronounced as unconstitutional the provisions on the valuation of property for the purposes of real estate tax and demanded new regulations

   Categories: Constitutional Court

   Keywords: Taxation of real estate, Principle of eq ...
2. 31.01.2018

   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.

   Categories: Supreme Tax Court cases

   Keywords: RETT, Taxation of real estate, unificati ...
3. 17.03.2017

   No extended trade tax deduction on the disposal of an intere ...

   Profits arising from the sale of an interest in a partnership are not to be included in the extended trade tax deduction for real estate enterprises.

   Categories: Supreme Tax Court cases

   Keywords: limited partnership, Extended deduction ...