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Read more about the current developments of the contemplated German real estate transfer tax reform in Allen & Overy's latest client bulletin. Read more about the current developments of the contemplated German real estate transfer tax reform in Allen & Overy's latest client bulletin.
14 May 2019
http://www.allenovery.com/publications/en-gb/Pages/Grunderwerbsteuerreform.aspx
Stabilisation Act and to provide a legal basis for the nationalisation of financial institutions affected by the global financial crisis. The Financial Markets Stabilisation Amendment Act (FMSAA) will come into force after publication, presumably in Stabilisation Act and to provide a legal basis
03 April 2009
http://www.allenovery.com/publications/en-g … tionalisation-of-financial-institutions.aspx
In its ruling dated 28 November 2016 (GrS 1/15) which was published yesterday, the German Federal Fiscal Court (Bundesfinanzhof) through its Great Senate declared the so-called Restructuring Decree (Sanierungserlass) unlawful.
09 February 2017
http://www.allenovery.com/publications/en-g … ral-Fiscal-Court-Impedes-Restructurings.aspx
In today’s increasingly complex business environment, awareness of the tax environment in relevant jurisdictions is crucial, especially when it comes to acquisitions of foreign companies.
10 September 2014
http://www.allenovery.com/publications/en-g … -acquisitions-at-a-glance---Update-2014.aspx
Over the last few decades, the globalisation of labour, capital and know-how combined with the growing relevance of intangibles and the digital economy has created new business models and opportunities.
08 September 2014
http://www.allenovery.com/publications/en-g … nal-tax-practices-face-growing-scrutiny.aspx
The new German-Luxembourg tax treaty The new German-Luxembourg tax treaty
14 May 2012
http://www.allenovery.com/publications/en-g … es/The-new-German-Luxembourg-tax-treaty.aspx
The Court of Justice of the European Union (CJEU) released its judgment yesterday in the Crédit Lyonnais case (C-388/11), finding that in determining the deductible proportion of VAT applicable, a company, the principal establishment of which is situated in a Member State, may not take into account
13 September 2013
http://www.allenovery.com/publications/en-g … ro-rata-deduction--Crédit-Lyonnais-case.aspx
Germany amends anti-abuse provision on withholding tax relief Germany amends anti-abuse provision on withholding tax relief
01 February 2012
http://www.allenovery.com/publications/en-g … use-provision-on-withholding-tax-relief.aspx
German government vows to introduce financial transaction tax German government vows to introduce financial transaction tax
27 June 2012
http://www.allenovery.com/publications/en-g … -to-introduce-financial-transaction-tax.aspx
German real estate transfer tax (RETT) does not apply only to the transfer of land and buildings but also to the acquisition of 95% or more of the shares in an entity owning German real estate by an acquirer or a group of related parties.
05 October 2012
http://www.allenovery.com/publications/en-g … Considers-Anti-RETT-Blocker-Legislation.aspx


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