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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.

Dr Henrik Sundheimer
Dr Martin Weiss
| 16 min read | 24 Sep 2026

Federal Fiscal Court ruling: No separate and uniform determination of tax bases on sub-participation in a shareholding in a corporation

BFH-Insights

The condition for the separate and uniform assessment of tax bases is an explicit legal basis in section 179 and following of the German Fiscal Code [Abgabenordnung – AO]. Particularly in the case of (typical or atypical) sub-participations [Unterbeteiligungen], the question therefore frequently arises whether, and on what legal basis, such a determination may be made. In a new judgement, the eighth chamber of the Federal Fiscal Court [Bundesfinanzhof–BFH] has clarified that the tax bases of a typical or atypical sub-participation in a share in a corporation are not to be determined separately and uniformly (section 179(2) sentence 2 Fiscal Code) (VIII R 33/24).

Dr Martin Weiss
| 6 min read | 21 Sep 2026

Federal Fiscal Court ruling: Forfeiture of a partnership’s trade tax losses on succession

BFH-Insights

Trade tax losses under section 10a of the Trade Tax Act [Gewerbesteuergesetz–GewStG] are assessed separately in the taxpayer’s favour under sentence 6 of section 10a and, if there is positive trading income, deducted from this in the following tax periods. Like income tax and corporate income tax (section 10d(2) Income Tax Act [Einkommensteuergesetz–EStG]), the conditions for minimum taxation are to be observed (section 10a sentences 1 and 2 Trade Tax Act). For commercial partnerships, the partners are entitled to the loss deduction. If the entire interest is transferred, whether for consideration or not, the loss attributed to the departing partner is forfeited without compensation, as the Federal Fiscal Court [Bundesfinanzhof–BFH] has now confirmed (IV R 14/24).

Dr Martin Weiss
| 8 min read | 15 Sep 2026

Federal Fiscal Court judgement: Loss offsetting for commercial animal breeding (section 15(4) Income Tax Act)

BFH-Insights

Income tax law contains numerous “loss schedules”, which make offsetting losses against income from other sources difficult and, in extreme cases, block it entirely. The oldest of these relates to commercial animal breeding and husbandry (section 15(4) sentences 1 and 2 of the Income Tax Act [Einkommensteuergesetz–EStG]). After the Federal Constitutional Court [Bundesverfassungsgericht–BVerfG] approved minimum taxation of profit (ruling of 23/7/2025, 2 BvL 19/14), the sixth chamber of the Federal Fiscal Court [Bundesfinanzhof–BFH], also held on 11 June 2026 (VI R 29/24) that this restriction was constitutional – including when the losses are finally forfeited as a result of the loss carryforward being stretched across time (permanent loss). The focus of advice thereby finally moves to classification and determination for tax purposes.

Dr Martin Weiss
| 10 min read | 09 Sep 2026

Minimum taxation: the Federal Fiscal Court specifies equity under section 163 of the Fiscal Code

BFH-Insights

Minimum taxation on income taxes limits the direct deduction of loss carryforwards in many cases (section 10d(2) of the Income Tax Act [Einkommensteuergesetz–EStG]; section 8(1) sentence 1 of the Corporate Income Tax Act [Körperschaftsteuergesetz–KStG]; section 10a of the Trade Tax Act [Gewerbesteuergesetz–GewStG] carryforwards are definitely forfeited, this can have permanent effects (known as “definite effects” [“Definitiveffekte”] in German). The Federal Constitutional Court [Bundesverfassungsgericht–BVerfG] ruled on 23 July 2025 that the rules were (2 BvL 19714), but also expressly referred to the equity mechanisms in sections 163 and 227 of the Fiscal Code [Abgabenordnung–AO]. The first chamber of the Federal Fiscal Court [Bundesfinanzhof–BFH] has now picked this reference up and specified the conditions that apply for equitable relief for balance-sheet effects from reversals of earlier write-downs (I R 20/25, previously I R 59/12).

Dr Martin Weiss
| 7 min read | 07 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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