According to Section 6a of the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG), for specific intragroup restructurings real estate transfer tax (RETT) does not have to be paid. Yet, restructurings or pending arrangements were most recently subject to the risk that the EU Commission might come to view that the rule under Section 6a GrEStG provides an illegal subsidy and this rule could thus have been prohibited. However, it should now be assumed that the ECJ judgement will be favourable for businesses because in the conclusions of the Advocate General, which were presented on 19.9.2018, Section 6a was not deemed to constitute aid.

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