The amendments apply as from November 6, 2015
Global Tax Update:March 2016/Germany
Germany’s Tax Amendment Act 2015 was published in the federal gazette on November 5, 2015 and generally applies as from 6 November, although other effective dates apply for changes relating to the intragroup restructuring exception under the change in ownership rules and the real estate transfer tax (RETT). (Global Tax Update:March 2016/Germany)
This newsletter explains the following changes regarding Germany's Tax Amendment Act 2015;
(1) Intragroup restructuring exception
(2) RETT rules for real estate held by partnerships
(3) Reorganizations with “boot”
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