In an article published by Der Betrieb, partner Dr. Jann Jetter and associate Viktoria Ritter discuss the Federal Fiscal Court’s doubts about the existing administrative practice of double real estate transfer tax assessment on share deals.
The authors note that the Federal Fiscal Court’s decision significantly strengthens the position of taxpayers with regard to potential double taxation in share deals. In practice, however, it remains to be seen whether the tax authorities will follow the Federal Fiscal Court’s opinion or whether they will respond, for example, with a non-application decree and/or law.
Read the full Der Betrieb article >>
Article is in German