{"id":1527,"date":"2018-12-19T16:26:09","date_gmt":"2018-12-19T15:26:09","guid":{"rendered":"https:\/\/hofmannfertig.com\/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\/"},"modified":"2018-12-19T16:26:09","modified_gmt":"2018-12-19T15:26:09","slug":"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","status":"publish","type":"post","link":"https:\/\/hofmannfertig.com\/en\/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\/","title":{"rendered":"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."},"content":{"rendered":"<p>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.<\/p>\n<p><a href=\"https:\/\/bit.ly\/2SMKjwn\">Our complete statement on this decision is printed in the professional tax literature <em>Der Betrieb 2019, 25<\/em>.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. Our complete statement on this decision is printed &hellip; <a href=\"https:\/\/hofmannfertig.com\/en\/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\/\">Continued<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[99],"tags":[],"class_list":["post-1527","post","type-post","status-publish","format-standard","hentry","category-published-work"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>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. - Hofmann Klafsky &amp; Fertig<\/title>\n<meta name=\"description\" content=\"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. 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. Happy reorganizations in 2019.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-\u00a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"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. - Hofmann Klafsky &amp; Fertig\" \/>\n<meta property=\"og:description\" content=\"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. 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. Happy reorganizations in 2019.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-\u00a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/\" \/>\n<meta property=\"og:site_name\" content=\"Hofmann Klafsky &amp; Fertig\" \/>\n<meta property=\"article:published_time\" content=\"2018-12-19T15:26:09+00:00\" \/>\n<meta name=\"author\" content=\"Nadine Hofmann\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nadine Hofmann\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-%c2%a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-%c2%a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/\"},\"author\":{\"name\":\"Nadine Hofmann\",\"@id\":\"https:\/\/hofmannfertig.com\/#\/schema\/person\/c5495201840831b0f2c2eeb0e21e2b72\"},\"headline\":\"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.\",\"datePublished\":\"2018-12-19T15:26:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-%c2%a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/\"},\"wordCount\":88,\"commentCount\":0,\"articleSection\":[\"Published work\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-%c2%a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-%c2%a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/\",\"url\":\"https:\/\/hofmannfertig.com\/steuerbefreiung-bei-umstrukturierungen-im-konzern-nach-%c2%a7-6a-grestg-sind-laut-eugh-keine-verbotene-staatliche-beihilfe\/\",\"name\":\"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. - Hofmann Klafsky &amp; Fertig\",\"isPartOf\":{\"@id\":\"https:\/\/hofmannfertig.com\/#website\"},\"datePublished\":\"2018-12-19T15:26:09+00:00\",\"author\":{\"@id\":\"https:\/\/hofmannfertig.com\/#\/schema\/person\/c5495201840831b0f2c2eeb0e21e2b72\"},\"description\":\"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. 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