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German Real Estate Transfer Tax - Now It’s Getting Serious

Germany - May 15 2019 On 8 May, the tightening of the German Real Estate Transfer Tax (“RETT”) Act became more concrete, and the key...

Dr. Christopher Wolff, Dr. Jan Gernoth.

Update: German Real Estate Transfer TaxIntended Cutback of Share Deal Privilege

Germany - September 24 2018 In June 2018, the finance ministers of the German federal states made proposals on how to tighten the German Real Estate Transfer Tax (”RETT”) Act...

Dr. Christopher Wolff, Dr. Jan Gernoth.

German Real Estate Transfer Tax - Intended Cut Back of Share Deal Privilege

Germany - June 27 2018 On 21 June 2018, the finance ministers of the German federal states discussed how to tighten German Real Estate Transfer Tax (“RETT”) law. German RETT...

Dr. Christopher Wolff, Dr. Jan Gernoth.

Hard Balance Sheet Guarantees and Their Construction Under German Law

Germany - June 9 2016 A recent judgment of the German Court of Appeal (Oberlandesgericht) of Frankfurt am Main ("Court") (26 U 3512, BB 2016, pages 721 et seq.) had to...

Dr. Christian Mock.

German tax deferral rules infringe EU law

European Union, Germany - May 21 2015 German tax law allows deferring the tax on certain disposal gains by transferring the hidden reserves in the disposed assets to similar newly...

Arun K. Birla.