With
Hannah Bommes,
Elmar Günther,
Jörg Lang,
Benjamin F. Schulz,
Anja Schwietering
In our Real Estate Newsletter we present current legislative updates and decisions in connection with real estate. In this issue, see the following topics:
The following table provides an overview of the current status of the real estate transfer tax rates in the individual federal states (25 March 2019).
With
Volker Junge
Pursuant to the "license barrier" rule in Sec. 4j German Income Tax Act, newly introduced as of 1 January 2018, arm's length business expenses ...
With
Volker Junge
On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on several measures to aggravate the implementation of tax structures...
With the Tax Amendment Act of 2015, the legislature clearly rejected the view of the BFH that an economic perspective with reference to sec. 39 AO is crucial to the assessment of an indirect change of shareholders under sec. 1 para. 2a GrEStG.
Mit dem Steueränderungsgesetz 2015
erteilt der Gesetzgeber der Ansicht des
BFH, dass es für die Beurteilung einer
mittelbaren Änderung des Gesellschafterbestandes
nach § 1 Abs. 2a GrEStG
auf eine wirtschaftliche Betrachtungsweise
unter Bezugnahme auf § 39 AO
ankommt, eine klare Absage.
With
Dr Ingo Kleutgens,
Dr. Cornelia Wiendl
Am 10. November 2015 hat der Rat der Europäischen Union die Richtlinie zur Abschaffung der EU-Zinsrichtlinie angenommen.
With
Dr Ingo Kleutgens,
Dr. Cornelia Wiendl
On November 10, 2015 the Council of the European Union adopted a directive on the repeal of the EU Savings Directive. The directive provides for a repeal of the EU Savings Directive from January 1, 2016 onwards.
With
Frank Endebrock,
Anja Giesen, LLM,
Elmar Günther,
Slaven Kovacevic
A pre-formulated clause may be used in a commercial lease agreement, according to which changes to the lease agreement, including that clause, must be made in writing under any circumstances.
With
Elmar Günther,
Dr Ingo Kleutgens,
Jörg Lang,
Gelena Yufa, LLM
By the Law Implementing the Administrative Cooperation Directive and to Change Tax Provisions inter alia, the rules regarding real estate transfer tax law have been tightened.
With
Dr Ingo Kleutgens
An agreement proposal of the conciliation committee, adopted on June 5, 2013, for the Law Implementing the Administrative Cooperation Directive and to Change Tax Provisions received the consent of the German Federal Parliament on June 6, 2013.
With
Anja Giesen, LLM,
Elmar Günther,
Slaven Kovacevic,
Jörg Lang,
Jürgen Streng
On February 1, 2013, the Federal Council approved the "Act on energetic modernization of leased residential space and on the simplified enforcement of eviction writs".
Based on Mondaq users readership, this author is ranked as Very Popular in Germany for the topics, user groups and industry sectors listed below:
Position
Consultant, Accountant in Accountancy Firm, Practicing AccountantIndustry
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