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Searching Content indexed under Real Estate by Mayer Brown ordered by Published Date Descending.
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1
Overview Real Estate Transfer Tax Rates - March 2019
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).
Germany
26 Apr 2019
2
The Waiver Of Superstructure Payment In Practice
In practice, when constructing buildings on a property ("Main Property") borders are often built over, intentionally or accidentally ...
Germany
26 Apr 2019
3
Securing Property Access – Building Encumbrance Versus Servitude
If a property is not connected to a public road directly and, for legal or actual reasons and it is also not reachable by constructing a private street on the property itself ...
Germany
26 Apr 2019
4
Foreign Investment In German Real Estate
Under the regime of German foreign investment rules („AWV") the German Federal Ministry for Economic Affairs and Energy (the „Ministry") ...
European Union
26 Apr 2019
5
No Notarisation Requirement For Amendments To Property Purchase Agreements Once Conveyance Is Declared
The German Civil Code (Bürgerliches Gesetzbuch, BGB) stipulates the mandatory form of notarisation for a contract which has as its object the obligation ...
Germany
26 Apr 2019
6
Insolvency Avoidance Of The Transfer Of A Lease Agreement
The Federal Court of Justice had to decide on the insolvency avoidance of the transfer of a lease agreement to an affiliated company of the debtor.
Germany
6 Jul 2018
7
Observation Of The Written Form, Even Without Exchanging Unilaterally Signed Contract Copies
The written form as required for long-term lease agreements is already observed if the lease agreement is documented in two (identical) written copies, which are each signed by only one of the parties, even if the copies are subsequently not sent to the respective other party.
Germany
6 Jul 2018
8
Written Form In The Case Of Lease Agreements For Commercial Premises
Lease agreements which are concluded for a duration of more than one year require the written form, Section 550 Sentence 1 BGB.
Germany
6 Jul 2018
9
The Exerted Pre-Emptive Right In Property Purchase Agreements
The following example should illustrate the possible consequences if a purchase agreement contains no or only incomplete provisions in cases where a pre-emptive right is exercised:
Germany
6 Jul 2018
10
Breaking News: Plans To Hamper Real Estate Transfer Tax- Optimized Share Deals
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...
Germany
6 Jul 2018
11
High Yield Bonds By German Real Estate Companies - UPDATE
In February, we published an article on High Yield Bonds by German Real Estate Companies, in which we noted the increasing convergence / overlap between traditional real estate finance...
Germany
27 Mar 2018
12
High Yield Bonds By German Real Estate Companies
Over the last few years, our finance lawyers have witnessed the increasing convergence / overlap between traditional real estate finance, leveraged finance and debt capital markets products, for example, in the form of high yield bonds
Germany
14 Feb 2018
13
Purchasing Real Estate In Germany - Twelve Questions And Answers For International Investors
As the largest economy in Europe, Germany is an interesting place for real estate investments. The German market provides a sustainable growth in several asset classes and cities.
Germany
14 Apr 2016
14
Legislature Responds To BFH Judgments Regarding Indirect Change Of Shareholders Under Sec. 1 Para. 2a German Land Transfer Tax Act ("GrEStG")
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.
Germany
9 Mar 2016
15
Gesetzgeber reagiert auf BFH-Urteile zur mittelbaren Änderung des
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.
Germany
9 Mar 2016
16
Real Estate – Aktuelle Entwicklungen Und Rechtsprechung - Frühjahr 2015
Die Löschung des Insolvenzvermerks im Grundbuch führt für sich betrachtet nicht zur Wiedererlangung der Verfügungsbefugnis des als Eigentümer eingetragenen Schuldners.
Germany
19 Mar 2015
17
Real Estate – Recent Developments And Decisions - Spring 2015
Deletion of an insolvency notation in the land register does not in itself result in the debtor who is the registered owner regaining power of disposal.
Germany
19 Mar 2015
18
Real Estate – Aktuelle Entwicklungen Und Rechtsprechung - Winter 2014
Mit Urteil vom 9. Juli 2014 (II R 49/12) hat der BFH zur mittelbaren Änderung des Gesellschafterbestandes nach § 1 Abs. 2a GrEStG durch anderweitige Zurechnung des Gesellschafteranteils entschieden.
Germany
29 Dec 2014
19
Real Estate - Recent Developments And Decisions - Winter 2014
In its ruling of July 9, 2014 (II R 49/12), the BFH decided on an indirect change in partners pursuant to Sec 1 Para 2a GrEStG through a different attribution of the interest.
Germany
29 Dec 2014
20
Real Estate – Recent Developments And Decisions - Autumn 2014
The termination of a lease agreement by the acquirer for the reason of non-compliance with written form requirement is permissible despite existence of a remedial written form clause.
Germany
1 Oct 2014
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