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Baden-Württemberg Tax Court: Change of Management Company of a Luxembourg FCP Does Not Trigger Real Estate Transfer Tax

Real Estate Transfer Tax | International Fund Structures

In its judgment of 13 March 2026, the Baden-Württemberg Tax Court held that replacing the management company of a Luxembourg contractual investment fund (Fonds Commun de Placement, FCP) does not, by itself, trigger German real estate transfer tax where the fund assets include direct or indirect interests in German real estate-owning companies. For fund initiators, investors, management companies and real estate businesses, the decision is highly relevant in practice. It provides helpful comfort in cases where only the management of a Luxembourg fund changes, while the legal ownership of the indirectly held real estate companies remains unchanged.

Sebastian Braun

| 5 min read | 01 Oct 2026

Düsseldorf Tax Court: No blanket partial deduction restriction for pooled refinancing costs under section 21 InvStG

Investment Tax Law

Credit institutions generate partially tax-exempt income from fund investments. In the view of the tax authorities, general pooled refinancing costs should therefore generally be excluded from the deduction of business expenses on a pro rata basis. Düsseldorf Tax Court rejects this blanket approach: in the absence of an identifiable causal nexus between the interest expenses and the partially tax-exempt fund income, section 21 of the German Investment Tax Act (Investmentsteuergesetz – InvStG) does not apply. The judgment of Düsseldorf Tax Court of 17 June 2026 (7 K 1535/24 K,G; appeal against denial of leave to appeal pending, Federal Fiscal Court case no. VIII B 69/26) therefore strengthens the requirement for a case-by-case analysis.

Dr Martin Weiss

| 6 min read | 01 Oct 2026

Farewell to Voluntary Self-Disclosure with Immunity from Prosecution? Why a Tax Compliance Management System Is Becoming Indispensable

Criminal Tax Law & Tax Compliance

The German Federal Government plans to abolish voluntary self-disclosure with immunity from prosecution while at the same time tightening sanctions for tax evasion. For companies and managing directors, criminal tax law risks are therefore increasing significantly. Why a Tax Compliance Management System (Tax CMS) could become the decisive protection tool going forward.

| 7 min read | 01 Oct 2026

Real estate transfer tax after the CJEU’s Nova Iberomoldes judgment

CJEU judgment

On 4 June 2026 (C-837/24), the Court of Justice of the European Union (CJEU) held that the EU Capital Duty Directive (2008/7/EC of 12 February 2008) precludes a tax levied on the contribution of shares in real estate-owning companies to a capital company. The German Federal Government stated on 12 August that it sees “no immediate impact on German real estate transfer tax”. By contrast, the Austrian Federal Ministry of Finance has already reacted. This article compares both administrative positions with the judgment, identifies which acquisitions under section 1 of the German Real Estate Transfer Tax Act (GrEStG) may be vulnerable under EU law, and explains what purchasers should do now to keep their assessments open.

| 16 min read | 24 Sep 2026

German Reorganisation Tax Law: Münster Tax Court Eases Tax-Neutral Retroactive Contributions of Partnership Interests

Corporate Tax Advisory Practice

Where a commercial or professional partnership is to be transferred to a corporation, a contribution is often the preferred structuring route. The entrepreneur contributes the partnership interest to a newly established or existing corporation by way of a non-cash contribution and, in return, receives new shares in that corporation.

Michael Mehner

| 9 min read | 24 Sep 2026

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Press releases

Grant Thornton increases annual revenue to EUR 264 million in financial year 2024/25

11 Mar 2026

The audit and advisory firm Grant Thornton in Germany ended the 2024/25 financial year on September 30, 2025, with consolidated revenue of EUR 264 million (up 6 percent on the previous year). The Audit & Assurance division recorded particularly strong growth with an increase of 14 per cent compared to the previous year.

Grant Thornton Germany wins Martin Biegel for the new position of CFO/COO

09 Feb 2026

Martin Biegel joined the Senior Leadership Team of the audit and advisory firm Grant Thornton Germany in February as the new Chief Financial Officer/Chief Operating Officer (CFO/COO) and in this role will actively help drive the firm’s strategic development.

Grant Thornton Germany and Cinven enter into strategic partnership

13 Oct 2025

The Equity Partners of Grant Thornton AG Wirtschaftsprüfungsgesellschaft (“Grant Thornton Germany”) have approved the strategic partnership with international private equity firm Cinven. This marks a key milestone for the transaction initially announced on 10 September 2025, which is expected to close in the first quarter of 2026. The partnership further strengthens Grant Thornton Germany’s position as a leading, trusted service provider in the German audit and advisory market, ushering in its next phase of growth.

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