18.03.2015 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. Categories: Supreme Tax Court casesKeywords: share transfer, real estate transfer tax ...
12.12.2013 Transactions in own shares The finance ministry has issued a decree on the tax consequences for a company dealing in its own shares following the realignment under the Accounting Modernisation Act (BilMoG). Categories: Official PronouncementsKeywords: Bilanzrechtsmodernisierungsgesetz (BilMo ...
