New Provisions Enacted To Counteract Artificial Structures Implemented To Avoid Real Estate Transfer Tax

Eckl, P.

New Provisions Enacted To Counteract Artificial Structures Implemented To Avoid Real Estate Transfer Tax

Journal

Author

Eckl, P.

Country

Germany

Published Date

10 December 2013

Issue

European Taxation 2014 (Volume 54), No. 1

DOI

https://doi.org/10.59403/142afk6

Document

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The author, in this note, provides an overview of the tax implications of new rules enacted to restrict artificial structures designed to avoid the imposition of real estate transfer tax.

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New Provisions Enacted To Counteract Artificial Structures Implemented To Avoid Real Estate Transfer Tax