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Legal Update

Tightening of the rules for structures aimed at avoiding German real estate transfer tax – “RETT-Blocker”

June 18, 2013
Mayer Brown Legal Update
An agreement proposal of the conciliation committee (Vermittlungsausschuss), adopted on June 5, 2013, for the Law Implementing the Administrative Cooperation Directive and to Change Tax Provisions (Administrative Cooperation Directive Implementation Act – “AmtshilfeRLUmsG”) received the consent of the German Federal Parliament (Bundestag) on June 6, 2013 and of the German Federal Council (Bundesrat) on June 7, 2013. This AmtshilfeRLUmsG now finally also includes the long-planned legal change to the real estate transfer tax law in order to prevent so-called “RETT-Blocker” structures.


  • Dr. Ingo Kleutgens
    T +49 69 7941 1591
  • Susan Günther
    T +49 69 7941 1293

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