Nov 24, 2023 German Federal Parliament approved transitional rule to allow for continued applicability of RETT exemption rules relevant for partnerships By Tanja Walter-Yadegardjam Martin Schiessl Alina Paschke On 17 November 2023, the German Federal Parliament (Bundestag) approved the Growth Opportunities Act (Wachstumschancengesetz) which...
Nov 07, 2023 German Real Estate Transfer Tax – the uncertainty arising from new guidance on the attribution of real estate assets in shareholding structures By Martin Schiessl Tanja Walter-Yadegardjam Sebastian Jung Christian Schmidt Alina Paschke +2 more... Show less The Finance Ministries of the Federal States have recently released harmonised decrees (dated 16 October 2023) providing guidance on the...
Dec 02, 2022 German VAT group rules – do the recent decisions of the European tax court mark the end of non-VATable intra-group supplies? By Tanja Walter-Yadegardjam Jan Brinkmann The long-awaited judgements of the European Court of Justice (ECJ) on fundamental questions of the German rules for fiscal unities (i.e....