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Law amending the Real Estate Transfer Tax Act

enactedGermany· German Bundestag· DE

Introduced

9 August 2019

Last action

7 May 2021 · Beschlussdrucksache

Status

Verkündet

Sponsors

—

Subjects

Discovery layer

Source updated

26 July 2022

Official sourceDownload fileView documentsShare

Summary

Containment of abusive tax arrangements in real estate transfer tax: reduction of the 95 percent limit in the supplementary elements to 90 percent, new supplementary element to record changes in shareholders of at least 90 percent in corporations, extension of the deadlines from five to ten years, application of the replacement assessment basis to sales of land in the retroactive period of conversion cases, Extension of the reservation period to fifteen years, abolition of the limitation of the late payment surcharge;<br /> Changes to various sections of the Real Estate Transfer Tax Act<br /> <br /> <strong>Recommendation of the committee:</strong> Insertion of a stock exchange clause to avoid excessive taxation when trading shares on an organized market, application regulation for corporations, deletion already in the Annual Tax Act 2020 implemented changes to the late payment surcharge

Machine translation from German. The official text remains authoritative.

Timeline

  1. 9 August 2019

    Bill

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  2. 9 September 2019

    Empfehlungen der Ausschüsse

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  3. 19 September 2019

    Plenarantrag

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  4. 20 September 2019

    1. Durchgang

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  5. 20 September 2019

    Beschlussdrucksache

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  6. 23 September 2019

    Bill

    Law amending the Real Estate Transfer Tax Act

    Source: BT

  7. 25 September 2019

    Gegenäußerung der BRg zur Stellungnahme des BR

    Law amending the Real Estate Transfer Tax Act

    Source: BT

  8. 27 September 2019

    First reading

    Law amending the Real Estate Transfer Tax Act

    Source: BT

  9. 10 February 2021

    Bericht über den Stand der Ausschussberatung gemäß § 62 Abs. 2 Geschäftsordnung BT

    Law amending the Real Estate Transfer Tax Act

    Source: BT

  10. 15 April 2021

    Recommendation and report

    Law amending the Real Estate Transfer Tax Act

    Source: BT

  11. 21 April 2021

    Second reading

    Law amending the Real Estate Transfer Tax Act

    Source: BT

  12. 21 April 2021

    Third reading

    Law amending the Real Estate Transfer Tax Act

    Source: BT

  13. 23 April 2021

    Unterrichtung über Gesetzesbeschluss des BT

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  14. 28 April 2021

    Empfehlungen der Ausschüsse

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  15. 7 May 2021

    2. Durchgang

    Law amending the Real Estate Transfer Tax Act

    Source: BR

  16. 7 May 2021

    Beschlussdrucksache

    Law amending the Real Estate Transfer Tax Act

    Source: BR

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

10 official files

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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