Application of § 6a GrEStG (BMF)

Online message – Tuesday 06/06/2023

Real Estate Transfer Tax | application of
§ 6a GrEStG

(BMF)

The BMF has the same decrees from the highest tax authorities of the federal states for the application of the
§ 6a GrEStG

published (Identical decrees of the highest financial authorities of the countries v. 25.5.2023 – FM3-S
4518-1/8).

background: With the law amending the
Real Estate Transfer Tax Act

from the 12. May 2021
(Federal Law Gazette I, 986) was amended in addition to the
§ 1 paragraph 2a GrEStG and the addition of a paragraph 2b in
§ 1 GrEStG

the scope of the tax concession in
§ 6a GrEStG

to take effect on this new acquisition
1.7.2021
expanded. Under the heading “Tax benefit in the case of restructuring in a group”, the provision provides a separate description for the legal entities involved in an eligible acquisition process. The circle of at one after
§ 6a GrEStG

The legal entity involved in the eligible acquisition process is limited to the controlling company and/or companies dependent on it. The legal entities involved retain their status as independent legal entities.

In the decree against the federal states on the following points in more detail:

1. List of the fundamental judgments of the BFH on the application of the
   § 6a
   GrEStG

2. Eligible acquisitions

   1. conversion processes
      UmwG

   2. Other conversion processes

   3. Contributions and other acquisitions based on articles of incorporation

   4. Peculiarities in cases of
      § 1 paragraph 2a sentence 1 and paragraph 2b sentence 1 GrEStG

   5. Peculiarities in cases of
      § 1 paragraph 3 GrEStG

   6. Special features in cases of §§
      5 and
      6 GrEStG

3. Involved

   1. dominant company

   2. Dependent Societies

4. Consequences of not complying with the retention period

   1. duty of disclosure

   2. Procedural Consequences

5. relationship of §§

   5,
   6 GrEStG to
   § 6a
   GrEStG

Those:
Identical decrees of the highest financial authorities of the countries v. 25.5.2023 – FM3-S 4518-1/8 published on the
Federal Ministry of Finance website (il)

Source(s):
NWB YAAAJ-41344