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published on 23 February 2024 | reading time approx. 4 minutes
At the last minute, the legislator has spared Articles 5 and 6 of the German Real Estate Transfer Tax Act (GrEStG) and the exemptions continue to apply in 2024, despite the German Act on the Modernisation of Partnership Law (MoPeG). However, there is still a threat of a state aid deadlock at EU level. This makes the clause governing groups of undertakings (Article 6a) GrEStG an attractive option.
Martin Weiß
Associate Partner
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