The puzzling world of imputability for real estate transfer tax purposes

Lawyers are certainly not lacking in inventiveness when it comes to terms and their definitions. Even supposedly everyday terms are not spared from this. Even the interpretation of the seemingly insignificant word “belong” can degenerate into controversy. The question of when a property belongs to a company has therefore repeatedly been subject to the decision of the Federal Fiscal Court (BFH), Germany’s highest tax court.