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ARTICLE · 15 AUGUST 2019

Why Share Deals Are Becoming More Difficult For Entrepreneurs (German)

Arnold & Porter
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Our Advisory explores the potential impact of the German government's draft amendment to the real estate transfer tax law.

GermanyReal Estate and Construction
Martin Weger
Martin Weger
Nils Kürten
Nils Kürten
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Regierungsentwurf vom 31. Juli 2019 für eine Reform der Grunderwerbsteuer: Warum Share Deals für Unternehmer schwieriger werden

Das Bundeskabinett hat am 31. Juli 2019 einen Regierungsentwurf für ein Gesetz zur Novellierung des Grunderwerbsteuerrechts verabschiedet, der verschärfende Neuregelungen für sogenannte Share Deals vorsieht. Inhaltlich entspricht der Regierungsentwurf weitestgehend dem vorausgegangenen Entwurf vom 8. Mai 2019 für ein Jahressteuergesetz 2019 aus dem Bundesfinanzministerium. Aufgrund des fortbestehenden massiven Diskussionsbedarfs wurden die geplanten Änderungen des Grunderwerbsteuergesetzes nunmehr aus dem Referentenentwurf für ein JStG 2019" herausgelöst und in einen eigenständigen Gesetzesentwurf überführt. Der Kabinettsentwurf wurde am 9. August 2019 dem Bundesrat zur Stellungnahme zugeleitet (BR Drs. 355/19).

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