No consideration of the maintenance reserve for land transfer tax purposes

Once again, the Federal Fiscal Court (Bundesfinanzhof, BFH) has addressed the question of whether the maintenance reserve reduces real estate transfer tax and answered in...

22. August 2021 Real estate law

Acquisition of land by trustee

Contrary to a widespread view, an acquisition transaction is not already exempt from real estate transfer tax because the acquirer is to hold the property...