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 tax reform in 2021.
According to the administrative decree issued by the German tax authorities on 10 May 2022, this kind of double taxation is possible but can be avoided by taking procedural steps. This GSK Update provides some practical examples as an introduction to the topic.
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Dr. Petra Eckl
Partner*
+49 69 710003-0
petra.eckl@gsk.de
Dr. Dirk Koch
Partner*
+49 89 288174-676
dirk.koch@gsk.de
Dominik Berka
Local Partner*
+49 69 710003-194
dominik.berka@gsk.de
Felix Schill, LL.M.
Counsel
+49 69 710003-199
felix.schill@gsk.de
Esther Seibt-Pfitzner
Senior Associate
+49 89 288174 - 676
esther.seibt-pfitzner@gsk.de
Stephan Wachsmuth, LL.M.
Associate
+49 89 288174-676
stephan.wachsmuth@gsk.de
Sebastian Gerhards
Senior Associate
+49 89 288174-95
sebastian.gerhards@gsk.de
For reasons of better readability, we use the gender-neutral generic masculine. However, the information expressly refers to all genders.
