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PKF newsletter 06|2020
Real estate transfer tax concessions for corporate group reorganisations
The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled on seven cases, which were pending, related to the real estate transfer tax (RETT) corporate group clause. In doing so, the Court broadly interpreted the provisions on the exemption from RETT in Section 6a of the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG).
- PKF newsletter 06|2020 Real estate transfer tax concessions for corporate group reorganisations
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