- Amendment of Transfer Tax Decree: The State Secretary for Finance has revised the Decree concerning the concurrency of transfer tax with turnover tax, effective January 1, 2025.
- New Provisions for Share Acquisitions: The amendments clarify the application of the concurrency exemption for acquiring shares in real estate legal entities, introducing limitations as per the 2024 Tax Plan, and updating sections related to partnerships and immovable property.
- Extension of Transfer Tax Omission Cases: The decree also expands the scenarios in which transfer tax can be omitted under Article 15(4) of the BRV Act 1970, while updating references to relevant articles in the 1968 VAT Act and previous policy decisions.
Source
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