Real estate transfer tax on share deals – how to approach potential double taxation issues
The risk of double taxation of share deals with real estate transfer tax being assessed both at signing and at closing has been a topic of discussion since the real estate transfer...
Extended trade tax deduction - New legal provisions on e-mobility, electricity for tenants, and miscellaneous landlord services
On 22nd April 2021, the Bundestga passed a modification to the extended trade tax deduction with respect to the supply of the electricity using renewable energies, the operation of...