Read our insights, reports and more

The Federal Fiscal Court (Bundesfinanzhof) had already blocked applying expanded trade tax reductions to lettings between two controlled companies belonging to the same consolidated tax group in the past. According to the Federal Fiscal Court’s latest judgment, of 11/07/2024 (III R 41/22), this is also to apply if the renting controlled company sublets the properties to third parties. This may result in additional tax burdens in the consolidated tax group in the subletting model.

If a construction contract is terminated for an important reason under Section 8(2) of the German Construction Contract Procedures (VOB/B), this is valid and permissible for insolvency law. But creating a set-off situation (payment of work against claims for damages) is detrimental to the creditor and can be contested.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

Even though the proposed changes to the German RETT treatment of share deals had seemed to be stopped by the end of 2019, they shall now be enacted shortly. The corresponding legislative process, including the approval by the Upper House of Parliament (“Bundesrat”) shall be completed by June 2021 at the latest. The new measures shall then to come into force on 1 July 2021.