New German bill tightens real estate transfer tax on share deals27 April 2021
Significant changes for share deals relating to entities owning German real estate passed the German Parliament and shall become effective from 1 July 2021.
Significant changes for share deals relating to entities owning German real estate passed the German Parliament and shall become effective from 1 July 2021.
In Europe, Storengy is the market leader for storage services and plans, builds, operates and sells natural gas underground storage facilities.
This article looks into the new UK–Germany Double Tax Treaty which has been amended to bring in stronger anti-avoidance measures.
The transaction was approved, subject to conditions, earlier in the year and involved the financial and commercial arrangements relating to the acquisition by TUIC of the HL Cruises’ business, including its luxury and expedition fleet, consisting of two five-star plus category luxury vessels and three expedition cruise ships.
This article (in German) discusses some of the special regulations included in an extensive aid program provided by Germany’s Federal Ministry of Finance to help struggling companies during the COVID-19 crisis.
The deal includes the acquisition of HL Cruises’ luxury and expedition fleet, consisting of two five-star plus luxury vessels and three expedition cruise ships, by TUI Cruises.
Bookwire is a service provider for publisher distribution of eBooks and digital content and has become one of the leading international businesses in digital publishing technology.
Having also acquired majority stakes in packaging machine specialists FAWEMA and HDG in 2018, HQ Equita further strengthens TPG with WOLF’s acquisition.
alwitra is a market leader in Germany for plastic roofing and sealing membranes for flat roofs. The company generates an annual turnover of around €80m and has around 300 employees at its two main facilities in Trier and Hermeskeil.
EBERTLANG is one of the leading value-added distributors of infrastructure software for small and mid-sized businesses in German-speaking Europe.
In our recent briefing, Tax Partner Gerrit Bartsch and Associate Verena Weider discuss the decision of The European Court of Justice regarding the German Real Estate Transfer Tax exemption clause for group restructurings.
This briefing explores the recent ECJ decision that held that the conditions for the German trade tax domestic exemption rule for dividends from non-EU subsidiaries to German shareholders is in breach of EU law.