01.09.2023 Merger of church parishes followed by formation of new paris ... If a new church parish is established by merging several church parishes, real estate transfer tax is payable if the original parishes held shares in real estate-owning GmbHs and these GmbH shares are all in the hands of the newly established church parish after the merger. The Supreme Tax Court decided that this also applies if those GmbHs operate charitable institutions such as hospitals or retirement homes. Categories: Supreme Tax Court casesKeywords: real estate transfer tax, property compa ...
10.08.2011 No trade tax double dip within Organschaft The Supreme Tax Court has refused an Organschaft subsidiary the trade tax property company exemption because it only let within the Organschaft. Categories: Supreme Tax Court casesKeywords: Organschaft, double dip, property compan ...
