Real Estate

Real Estate | Transactions / M&A
11.05.2023 | Matthias Full, Franz-Joseph Reisner, Dr. Susann Sturm
Update on German UBO reporting for foreign investors: new FAQ remove uncertainties but increase number of reportable cases
With the Sanction Enforcement Act II, legal provisions on extended reporting requirements for purposes of the German Transparency Register1 came into force on 28 December…
Real Estate | Transactions / M&A
17.03.2023 | Matthias Full, Franz-Joseph Reisner, Dr. Susann Sturm
Foreign investors (directly or indirectly) owning German real estate must prepare for extended UBO reporting requirements
With the Sanction Enforcement Act II, legal provisions on extended reporting requirements for purposes of the German Transparency Register1 came into force on 28 December…
Real Estate | Indirect Taxes
10.09.2021 | Dr. Barbara Fleckenstein-Weiland LL.M.
VAT deduction right of PropCos located abroad owning/exploiting German real estate – VAT changes
In its decision C-931/19 (“Titanium”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered as having a fixed…
Real Estate
23.06.2020 | Dr. Leonie Haßler LL.M.
Referentenentwurf vorgelegt: Neues Baulandmobilisierungsgesetz soll Wohnungsbau erleichtern
Das Bundesministerium des Inneren, für Bau und Heimat hat den Referentenentwurf eines Gesetzes zur Mobilisierung von Bauland veröffentlicht.…
Real Estate | Corporate and Group Tax Law
14.06.2019 | Dr. Karl Broemel, Dr. Frieder B. Mörwald
Real estate transfer tax reform in share deals
The German legislature has long been considering a tightening of real estate transfer tax (RETT) law on the transfer of shares in business entities owning real estate…