Real estate transfer tax optimisation

Due to higher tax rates and increasing complexity, German real estate transfer tax has developed to become an important area. Rödl & Partner offers reliable support through the jungle of alternative evidence, fiction, exemption options and vesting periods. In particular, the regulations concerning the transfer of shares in companies which own property offer opportunities to mitigate tax, but also entail the risk of unplanned taxation. We will assist you in the acquisition process to help you find the right structure and legal form to avoid risks and will indicate the design possibilities for restructuring in order to mitigate tax and advise you on tax matters regarding disposals.

Rödl & Partner offers you extensive expertise for the assessment and design of the transfer of real estate or transfer of companies with real estate. In parallel we also cover procedural areas such as the representation and enforcement of relevant issues in relation to the tax authorities.

Consulting for real estate transfer tax matters

• Transfer of shares  and change of partners with real estate partnerships and property holding companies (qualified share movements pursuant to section § 1 par. 2a of the German Real Estate Transfer Tax Act, consolidation of shares pursuant to section § 1 par. 3 or 3a of the German Real Estate Transfer Tax Act)
• Design of new and assessment of existing real estate transfer tax blocker structures
• Use of exemption regulations, in particular for partnerships (section §§ 5, 6 of the German Real Estate Transfer Tax Act) and for transformations within the group (group clause pursuant to section § 6a of the German Real Estate Transfer Tax Act)
• Definition of vesting periods arising from the transfer of shares from real estate and from transformations
• Determination of the appropriate assessment basis and valuation of real estate for the purpose of real estate transfer tax
• Compliance with notification and declaration obligations in relation to real estate transfer tax
• Recession without the imposition of tax of unsuccessful share and real estate transfers
• Representation in proceedings for tax issues