According to recent press releases, the German legislator intends to tighten the German Real Estate Transfer Tax ("RETT") rules for share deals significantly. A draft bill has not been published yet. However, the main changes could be summarized as follows: Reduction...

International investors typically use foreign holding companies for investments in German companies or assets such as real estates (so-called inbound investments). There are often strategic, economic and administrative reasons for interposing a holding company, as the...

The new German Investment Tax Act („GITA“) which entered into force as from January, 1st 2018 has led to a complete change in the taxation of investment funds with German assets. This holds also true for fund units that were acquired before 2018, since the GITA reform...