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Opportunities for optimizing real estate transfer tax in the acquisition of part ownership

Original: “Chancen der grunderwerbsteuerlichen Optimierung beim Teileigentumserwerb”

The Federal Fiscal Court ruled on September 16, 2020 that the purchase price share attributable to a maintenance reserve is subject to real estate transfer tax when acquiring part-ownership. Elisabeth Märker deals with the question of whether there is still potential for optimization for land transfer tax with regard to other common funds of the condominium owners’ associations.

in: DStZ Deutsche Steuer-Zeitung, Issue 23, December 1, 21, 1001-1004
Authors: Dr. Elisabeth Märker
Services
  • Tax
    • Real Estate Tax Law