Grunderwerbsteuer im Konzern

The work shows that real estate transfer tax within corporations is relevant not only through direct land acquisition, but also as a 'side effect' of intra-group restructuring. It deals with numerous legal dogmatic questions of the property transfer tax obligation of restructuring and the so-called group privilege of § 6a GrEStG. An examination of jurisprudence, administrative view and literature serves as the basis for own legal opinions. After an intensive discussion of the group-relevant tax facts, the author shows how the constant design of tax avoidance models (RETT blockers) advances the development of law. The main part of the thesis explains the corporate privilege of § 6a GrEStG, points out disputes and develops possible solutions. The author attempts a balancing act between scientific standards and the creation of a practical guide on a high legal dogmatic level.