Certain conversion operations are exempt from real estate transfer tax under the group clause (§ 6a GrEStG). In this way, real estate transfers within a group of companies are tax-free if certain conditions are met. Above all, the question of the ruling company is decisive. ‘controlling undertaking’ may in principle be any natural or legal person or association of persons.
1st requirements of the group clause at a glance
If a property changes hands, this process is subject to property acquisition tax. According to § 1(2) to (3) of the GrEStG, this also applies in principle to restructurings in the corporate group, such as spin-offs, spin-offs and mergers. One exception, however, is the so-called group clause. The specific requirements for the tax exemption are finally regulated in § 6a GrEStG.
The following principles apply:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.