Real estate transfer tax attribution: New regulation of property attribution planned

With the Annual Tax Act 2024, the legislator is repairing a misguided decree by the tax authorities on real estate transfer tax. Previously, one and the same property was sometimes attributed twice to several companies, resulting in multiple real estate transfer taxes for share transfers. The new regulation brings the multiple taxation, which has recently escalated into the grotesque, back to a fair level, but has its own challenges.