Apparently, real estate transfer and trade taxes play an important role in the conspicuous designs. In the case of trade tax, there are different assessment rates depending on the municipality in this country. These tempt companies to (legal) arrangements, such as relocating company headquarters to well-known locations such as Monheim, Zossen near Berlin or Grünwald near Munich, where the assessment rates are extremely low. They are now considered national tax havens.
also read the background analysis: Federal Finance Minister Olaf Scholz wants tax planning models to be reported to the tax authorities soon. Tax consultants are already raving – and the benefit is doubtful.
The Federal Central Tax Office also recognized creative designs in the transfer of real estate, in which land and buildings are bundled in one company and its shares are then not completely sold (share deals). However, both design approaches have been known for many years. In the case of share deals in particular, politicians have so far failed primarily because of constitutional hurdles that arise for real estate transfer tax if real estate is only partially sold.