Germany: Mutual Assistance Directive — Implementation Act consent by Conciliation Committee abolition of so-called RETT blocker for real-estate transfer tax

After months of deliberations, the Conciliation Committee proposed a wide-ranging compromise pertaining to the Act on implementing the Mutual Assistance Directive and the amendment of tax provisions, on 5 June 2013, which integrates the major part of the compromise found in December 2012 in regard to the Annual Tax Act 2013.

In addition to various other tax amendments, regulations aimed at preventing specific avoidance structures relating to real-estate transfer tax have equally been added. The possibility to avoid paying real-estate transfer tax by referring to so-called RETT blocker structures shall be restricted in the future following the introduction of a new Section 1 (3a) GrEStG (German Real Estate Transfer Tax Act)…

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