In the current issue of Immobilienmanager, Dr. Martin Weger comments on a draft bill by the Federal Minister of Finance on RETT blockers. The planned regulations should make real estate transactions more difficult, which might even trigger tax consequences for private investors in public funds, since, among other things, the threshold for the amount of the share acquisition (90% instead of the current 95%) and the holding period for the shares (10 or even up to 15 years instead of the normal 5 years) with regard to the possibility of tax exemption are to be changed. Using a practical example, Dr. Weger also explains potential pitfalls in the planned transitional periods of the draft law.
» Read the article (available in German only)
