The German tax authorities have recently published a decree on the real estate transfer tax allocation of real estate in multi-level participation structures.
Karl Broemel and Frieder B. Mörwald from German Taxand member firm Flick Gocke Schaumburg have analysed the key points of this decree in a recent blog.
They argue this development adds complexity to real estate transfer tax law and raises the potential for multiple tax burdens on share transfers. Their analysis underscores the need for heightened caution among German taxpayers in real estate transfer tax planning and compliance.
Read the full blog (in German) here.
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