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Real estate transfer tax on share deals – simplification of the notification requirement
Tax | Real estate transfer taxOn 12 June 2026 the Bundesrat, the upper house of parliament, agreed to a simplification of the notification requirement for real estate transfer tax (RETT) for share deals. This legislative initiative had been triggered by a ruling from the Federal Fiscal Court (BFH dated 27/10/2025, II B 47/25), in which the court expressed serious doubts about the authorities’ current practice. According to this practice, for a share deal separate RETT notifications had to be submitted both on signing and on closing – a structure that caused a risk of double taxation and considerable uncertainty in practice.




