Decision of CJEU as of 19 December 2018 (C-374/17) safeguards executed and planned group reoarganizations pursuant to which the RETT exemption in accordance with sec. 6a RETTA was or shall be applied. On this Basis sec. 6a RETTA shall generally be applicable for past and future reorganisations.
German real estate tax exemption for group reorganizations pursuant to sec. 6a RETTA is not considered as unlawful state aid by Court of Justice of the European Union.