The Federal Fiscal Court (BFH) has issued its first ruling on the so-called signing/closing theory regarding the double assessment of real estate transfer tax – and we won!
Our client, a limited liability company (GmbH), acquired all the shares in a property-owning GmbH through a notarised agreement on 11 March 2024 (known as the ‘signing’). The transfer of all shares in the property-owning GmbH took place after the purchase price had been paid in full on 29 March 2024 (known as ‘closing’). However, […]
Room for tax planning created!
Dear Clients, Partners and Friends, It was adopted—the so-called “Booster of Growth”—which opens completely new opportunities for tax planning! With the Law for an Immediate Investment Tax Program to Strengthen Germany as a Business Location, coming into effect as of July 19, 2025, Germany attempts to become interesting again for investments. Below, we introduce the […]
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