Germany expected to change RETT rules for share deals

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June 2018

Overview

After much debate, the Ministers of Finance of the Federal States agreed on June 21 on several measures that would tighten the German real estate transfer tax (RETT) rules. Although no formal draft document has been issued, we expect changes regarding German RETT rules for share deals in the near future. Investors should monitor the legislative process.

The takeaway

Changes to the German RETT rules for share deals are expected with the objective of reducing their attractiveness.  Investors should monitor the legislative process and become familiar with the details of the envisaged new law.

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Thomas Loose

Partner on Secondment, PwC US

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