Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories: All (4 found)

  1. 29.09.2025

    Exemption from real estate transfer tax and revocation pursu ...

    In a recently published decision, the Supreme Tax Court commented on the repurchase of shares in a property-owning company where the previous acquisition was not subject to real estate transfer tax. Another case decided on the same date concerned the annulment of a chargeable transfer (concentration of 100% of the shares in the property-owning company) which later was reversed a second time restoring the initial level of shareholding.

    Categories: Supreme Tax Court cases
    Keywords: real estate transfer tax, property compa ...
  3. 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 cases
    Keywords: real estate transfer tax, property compa ...

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Björn Viebrock

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