Die Grunderwerbsteuer wird zum 01. Juli 2021 reformiert.

On July 9, 2014, the German Supreme Fiscal Court decided a real estate transfer tax ("RETT") case that shines a new light on RETT structures.

On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on several measures to aggravate the implementation of tax structures...

According to the law, a property owner is entitled to a tax abatement in the amount of 25 percent of the real estate tax if the actual income generated by the property is more than 50 percent below the usual income for comparable properties in the respective calendar year.

The German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships as of 2024. This civil law reform will also have an impact...

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.

Am 21. April 2021 haben Bundestag und Bundesrat eine Änderung des Grunderwerbsteuergesetzes beschlossen, mit der den grunderwerbssteuerfreien Share Deals der Garaus gemacht werden soll.

The German Federal Finance Court (BFH) has issued a landmark interim decision with far-reaching implications for international mergers and acquisitions (M&A) practice.

Das Bundesministerium für Finanzen (BMF) hat einen Diskussionsentwurf für ein Gesetz zur Novellierung des Grunderwerbsteuergesetzes erarbeitet.

Mithilfe der Vorschrift des § 6a GrEStG können grundstückbesitzende Unternehmen und Konzerne Umstrukturierungen durchführen ...

Der BFH hat in drei Parallelentscheidungen bestätigt, dass eine grundbesitzverwaltende Gesellschaft die erweiterte Kürzung des Gewerbeertrages (§ 9 Nr. 1 S. 2 GewStG)

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.

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

The Mediation Committee of the German Bundestag and Bundesrat has recently proposed important changes in German tax law.

In its ruling on July 8, 2025 (Ref. 6 K 6040/22), the Berlin-Brandenburg Finance Court declared that the leasing of operating facilities by a property-owning company constitutes an activity that is detrimental...

An agreement proposal of the conciliation committee, adopted on June 5, 2013, for the Law Implementing the Administrative Cooperation Directive and to Change Tax Provisions received the consent of the German Federal Parliament on June 6, 2013.

Mit Urteil vom 8. Juli 2025 (Az. 6 K 6040/22) hat das Finanzgericht Berlin-Brandenburg entschieden, dass die Vermietung von Betriebsvorrichtungen durch eine grundstückshaltende...

On April 21, 2021, the German federal parliament passed a new law that amends the German Real Estate Transfer Tax (RETT) Act.

On May 8, 2019, the German Federal Ministry of Finance published a draft tax bill, which amongst numerous other measures, provides for a severe tightening of the German real estate transfer tax rules for share deals.

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...