27.01.2025 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. Categories: Supreme Tax Court casesKeywords: change of shareholders, real estate comp ...
17.05.2019 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. Categories: Official PronouncementsKeywords: RETT, indirect transfers of real estate, ...
29.03.2019 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. Categories: Official PronouncementsKeywords: Share Deals, RETT, sale of real estate, ...
