Planned Changes to German Real Estate Transfer Tax Regarding Share Deals

As part of the Ninth Act Amending the Tax Consultancy Act (Neuntes Gesetz zur Änderung des Steuerberatungsgesetzes), the German legislature is planning significant changes to the Real Estate Transfer Tax Act (RETT Act). These are primarily aimed at standardizing the controversial real estate transfer tax (RETT) issues surrounding share deals that have been under discussion for several years (see inter alia our LawFlash of August 12, 2025). In particular, the problems of multiple taxation and... By: Morgan Lewis