European Tax

In a decision dated 9 July 2025, the German Federal Fiscal Court (docket no. II B 13/25) addressed the issue of a double assessment of...

A far-reaching reform of the German real estate transfer tax (RETT) rules has been proposed which, if implemented, is intended to apply...

The German tax authorities have adopted the controversial "signing closing theory" for share deals involving at least 90% of the shares...

The 2021 reform of the German Real Estate Transfer Tax Act (Grunderwerbsteuergesetz or GrEStG) included, among other things, three...

The German Ministry of Finance has published guidance on the transitional provision with respect to the revised German Real Estate...

The reform of the German Real Estate Transfer Tax (RETT) Act took a decisive step towards implementation. Since the RETT reform focuses...