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Germany

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German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions

  • Germany’s federal tax court issued a second decision on October 2, 2025 regarding double real estate transfer tax assessments in share deal transactions where signing and closing occur on different dates
  • Tax authorities view both the signing of a share purchase agreement and the closing as separate RETT triggering events, but if both are reported on time, only the closing event is taxed
  • When RETT notifications are filed late, tax authorities assess RETT for both events, resulting in double taxation for the same transaction
  • The federal tax court expressed doubts about double RETT assessment legality but confirmed that RETT is definitely triggered at least once by the closing event
  • The court denied suspension of enforcement for a RETT assessment where the signing was reported on time but the closing notification was filed late outside the required two week period

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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