Change in tax law - taxation of so-called share deals in the real estate sector

Summary

Limitation of the real estate transfer tax (GrESt) to a national maximum of 3.5 percent, abolition of disincentives to increase the GrESt through a reform of the state financial equalization, the GrESt only being due when more than 50 percent of a "real" real estate company is acquired, i.e. if the market value of the real estate assets is 80 percent or more of the purchase price agreed for the share acquisition, tax exemption Restructuring of companies or the purchase of shares, tax liability for the acquisition of real estate from subsidiaries only if the 80 percent limit is exceeded

Machine translation from German. The official text remains authoritative.

Timeline

1. 25 September 2019

   Motion

   Change in tax law - taxation of so-called share deals in the real estate sector

   Source: BT

2. 27 September 2019

   Beratung

   Change in tax law - taxation of so-called share deals in the real estate sector

   Source: BT

3. 15 April 2021

   Recommendation and report

   Change in tax law - taxation of so-called share deals in the real estate sector

   Source: BT

4. 21 April 2021

   Beratung

   Change in tax law - taxation of so-called share deals in the real estate sector

   Source: BT

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Documents

1 official file

• 19/13532

  Drucksache · DE · 25 September 2019

  ViewDownloadOpen at official source

Sponsors

• Fraktion der AfD · Fraktion der AfD · initiative

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