27 November 2015

Real estate transfer tax exemption for disolution of real estate funds

On 11 November 2015, the Finance Committee of the German Parliament (Finanzausschuss des Bundestags) suggested an amendment to the German Capital Investment Code (Kapitalanlagegesetzbuch, KAGB) in its proposal regarding a new tax law. Under certain preconditions, real estate transfer tax triggered by an automatic transfer of title upon the winding-up of a real estate fund shall be prevented. The exemption should cover cases in which, due to loss or termination of the management company’s right to manage the fund, real estate assets are transferred to the depository which will on-sale the real estate. 

A Guide to Doing Business in China

We explore the key issues being considered by clients looking to unlock investment opportunities in the People’s Republic of China.

Doing Business in China
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