News & Analysis as of

Transfer Taxes Germany

Morgan Lewis

Real Estate Transfer Tax in Germany: New Decree on Allocation of Properties in Share Deals

Morgan Lewis on

In a decree dated October 16, 2023, the German tax authorities adopted provisions from two rulings of the German Federal Fiscal Court (BFH) from 2021 and 2022 on the allocation of real estate and also established further new...more

Hogan Lovells

Erneute Reform der Grunderwerbsteuer - alles auf Anfang?

Hogan Lovells on

Zum 1. Januar 2024 wird das Gesetz zur Modernisierung des Personengesellschaftsrechts (MoPeG) die rechtliche Behandlung von Personengesellschaften grundlegend reformieren. Als Reaktion auf potentielle Folgen bei der...more

Hogan Lovells

Renewed reform of the German real estate transfer tax - everything back to square one?

Hogan Lovells on

As of January 1, 2024, German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships . In response to potential consequences to German real estate transfer tax, the...more

Morrison & Foerster LLP

Share Deals: Geplante Änderungen im Hinblick auf die Grunderwerbsteuer

Das Bundesministerium für Finanzen (BMF) hat einen Diskussionsentwurf für ein Gesetz zur Novellierung des Grunderwerbsteuergesetzes erarbeitet. Besondere Bedeutung erhält dieser Entwurf für Share-Deal-Konstellationen. Einer...more

Morrison & Foerster LLP

Share Deals: Planned Changes with Respect to Real Estate Transfer Tax

The German Federal Ministry of Finance has published a discussion draft regarding the amendment of the real estate transfer tax (“discussion draft”), which is especially important with respect to share deals. One of the main...more

Hogan Lovells

Vorsicht ist besser als Nachsicht! Die grunderwerbsteuerlichen Anzeigepflichten beim Share Deal

Hogan Lovells on

Das Jahressteuergesetz 2022 (JStG 2022) brachte verschärfte Rechtsfolgen bei Missachtung der vorgegebenen Anzeigepflichten bei Grundstücksveräußerungen mittels Übertragung von Anteilen an einer Kapitalgesellschaft („Share...more

Morrison & Foerster LLP

German Federal Fiscal Court Confirms Its Special Concept Regarding the Attribution of Real Estate Property for Real Estate...

With two most recently published decisions the German Federal Fiscal Court (“Bundesfinanzhof, BFH”) has confirmed and somehow clarified his opinion on the attribution of real estate properties for Real Estate Transfer Tax...more

A&O Shearman

BFH NIMMT ZUM BEGRIFF DER ANTEILSMINDERUNG ISD. § 6 ABS. 3 S. 2 GRESTG STELLUNG

A&O Shearman on

Mit Urteil vom 12.01.2022, II R 4/20 entscheidet der BFH zum Begriff der Anteilsminderung iSd. § 6 Abs. 3 S. 2 GrEStG. Nach Ansicht des BFH sind hierbei auch anderweitige Vereinbarungen zu berücksichtigen, soweit es dadurch...more

Morrison & Foerster LLP

Germany Updates Real Estate Transfer Tax Rules – Impact For Share Deals

On April 21, 2021, the German federal parliament passed a new law that amends the German Real Estate Transfer Tax (RETT) Act. The new rules will lead to a significant tightening of the taxation of share deals whenever real...more

Goodwin

Long Awaited German RETT Rules For Share Deals To Come On 1 July 2021

Goodwin on

After a long-lasting discussion regarding the real estate transfer tax (“RETT”) rules for share deals, it seems that the end of that discussion is near — at least for the moment. On 16 April 2021 the finance committee of the...more

Morrison & Foerster LLP

Share Deals werden teurer! – Die Reform der Grunderwerbsteuer kommt nun doch!

Der Gesetzesentwurf zur Änderung der Besteuerung von Share Deals bei grundstückshaltenden Gesellschaften lag einige Zeit auf Eis, sprachen doch gute Gründe dafür, die gegenwärtige Regelung beizubehalten. Zum Ende der...more

Jones Day

Tightening of German Real Estate Transfer Tax Rules for Share Deals

Jones Day on

The Situation: Under the German real estate transfer tax ("RETT") law, RETT is not only triggered on the direct acquisition of German properties, but also in case of share deals involving companies with German properties, if...more

A&O Shearman

Current developments of the contemplated German real estate transfer tax reform

A&O Shearman on

The first “official” draft bill on the contemplated German real estate transfer tax (RETT) reform was published by the German Ministry of Finance last week. It picks up the proposals by the German Federal States from last...more

McDermott Will & Emery

Update zur Grunderwerbsteuer bei Immobilien-Share Deals

McDermott Will & Emery on

On May 8, 2019, the Federal Ministry of Finance submitted the long awaited draft bill for the pending real estate transfer tax reform. In Depth - The new property transfer tax law is to apply according to the bill only for...more

Latham & Watkins LLP

Real Estate Transfer Tax: Putting an End to Share Deals?

Latham & Watkins LLP on

The Conference of the German Ministers of Finance has announced measures against so-called share deal structures following the conclusion of the respective technical federal-state working group. Background - So-called...more

K&L Gates LLP

Real Estate Transfer Tax Rates

K&L Gates LLP on

This alert is intended to give an overview of the current real estate transfer tax rates and planned increases thereof in the various federal states of Germany. The information has been assembled with great care. However, no...more

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