18.02.2025 RETT: Transfer of ownership and unification of shares in a f ... In a most recent decision, the Supreme Tax Court held that the unification of shares resulting from the transfer of shares in a property-owning corporation to a Dutch foundation is not exempt from real estate transfer tax pursuant to Section 5 (1) RETT Act if the comparison of legal types reveals that the legal structure of the foundation is not comparable to a joint ownership under German law. Categories: Supreme Tax Court casesKeywords: unification of shares, foreign foundatio ...
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, ...
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 casesKeywords: RETT, Taxation of real estate, unificati ...
