{"id":10387,"date":"2025-12-17T07:00:00","date_gmt":"2025-12-17T05:00:00","guid":{"rendered":"https:\/\/honert.de\/?p=10387"},"modified":"2025-12-17T13:03:10","modified_gmt":"2025-12-17T11:03:10","slug":"real-estate-transfer-tax-in-cases-where-signing-and-closing-occur-at-different-times","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/real-estate-transfer-tax-in-cases-where-signing-and-closing-occur-at-different-times\/","title":{"rendered":"REAL ESTATE TRANSFER TAX IN CASES WHERE SIGNING AND CLOSING OCCUR AT DIFFERENT TIMES"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4eq3yel-f018fc5ce5e9ebb5aaedf88714f83e2f\">\n.avia-section.av-4eq3yel-f018fc5ce5e9ebb5aaedf88714f83e2f{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-4eq3yel-f018fc5ce5e9ebb5aaedf88714f83e2f main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10387'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-3zlrc0d-14712e617545373615526d0f830ea1ce main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10387'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3nlxmy5-745ec397fe424f41f94e0a6eb98f5897\">\n.flex_column.av-3nlxmy5-745ec397fe424f41f94e0a6eb98f5897{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3nlxmy5-745ec397fe424f41f94e0a6eb98f5897 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mj9u4p5t-79c340608a75f3ed4f5a31efd0153809\">\n#top .av-special-heading.av-mj9u4p5t-79c340608a75f3ed4f5a31efd0153809{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mj9u4p5t-79c340608a75f3ed4f5a31efd0153809 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mj9u4p5t-79c340608a75f3ed4f5a31efd0153809 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mj9u4p5t-79c340608a75f3ed4f5a31efd0153809 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>17. December 2025\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >REAL ESTATE TRANSFER TAX IN CASES WHERE SIGNING AND CLOSING OCCUR AT DIFFERENT TIMES<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2vkjbxp-7ed832b790319598f1496cfc67a1ec38\">\n.flex_column.av-2vkjbxp-7ed832b790319598f1496cfc67a1ec38{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2vkjbxp-7ed832b790319598f1496cfc67a1ec38 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-mj9u7i3t-9e266adfe01aedbf018a09b5a9cc67b0 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>In its decision of 9\u202fJuly\u202f2025\u202f(Az.\u202fII\u202fB\u202f13\/25), the German Federal Fiscal Court\u202f(<em>Bundesfinanzhof<\/em>\u202f\u2013\u202fBFH) expressed doubts as to whether real estate transfer tax\u202f(<em>Grunderwerbsteuer<\/em>) may be assessed twice if the signing\u202f(entering into the purchase agreement) and closing\u202f(transfer of ownership of the shares) of an acquisition of shares in a\u202fGerman limited liability company (GmbH) occur at different times and the tax office, at the time it assessed Real Estate Transfer Tax for the signing under section 1 para. 3 no. 1 GrEStG, was already aware of the timing of the closing.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2comb3h-10a07d1c41041a24186b02bbfcc59550\">\n.flex_column.av-2comb3h-10a07d1c41041a24186b02bbfcc59550{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2comb3h-10a07d1c41041a24186b02bbfcc59550 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-mj9ujv6w-ff2cb337747bf15ef99ca2310871f14d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Issue and View of the Tax Authorities<\/h2>\n<p>In practice, entering into a share purchase agreement (so-called signing) and the transfer of shares (so-called closing) often take place at different times. The tax authorities take the view that, for real estate transfer tax purposes, two separate taxable events arise in such share deals where signing and closing do not coincide\u202f(so-called time\u2011based approach &#8211; <em>zeitpunktbezogene Betrachtung<\/em>). Signing is deemed taxable under section 1\u202fpara. 3\u202fGrEStG, as it establishes the claim to transfer the shares. The transfer the shares is taxable under section 1 para. 2b GrEStG, which covers changes in the shareholder structure of a\u202fcorporation (<em>Kapitalgesellschaft<\/em>). Pursuant to section 1 para. 2a GrEStG, this applies correspondingly to partnerships. A threshold of at least 90% of the shares applies for all provisions.<br \/>However, under the wording of the law, taxation under section 1 para. 3 GrEStG arises only insofar as taxation under section 1 para 2a and para. 2b GrEStG does not apply. The tax authorities hold the view that the priority of section\u202f1\u202fparas. 2a\u202fand 2b\u202fGrEStG over section\u202f1\u202fpara. 3\u202fGrEStG only applies if the requirements of section 1 para 3 GrEStG and section 1 para. 2a or para. 2b GrEStG are met simultaneously (time\u2011based approach). Where the relevant tax\u2011triggering dates for signing and closing differ, both events are to be assessed separately. This can result in two separate taxable transfers for real estate transfer tax purposes and, consequently, double taxation of the same underlying transaction.<br \/>According to the tax authorities, such double taxation can be avoided only by applying the provisions of section 16 para 4a GrEStG, which provides for the cancellation of the real estate transfer tax assessed pursuant to section 1 para 3 GrEStG (for the signing) once closing has occurred. However, this provision applies only if the transaction subject to section\u202f1\u202fpara.\u202f3 GrEStG has been fully reported within the statutory notification period. Since this period is only 14\u202fdays, such cancellation is often unavailable in practice.<\/p>\n<h2>II. Decision of the BFH<\/h2>\n<p>This year, several Fiscal Courts\u202f(<em>Finanzgerichte<\/em>) (Fiscal Court Berlin\u2011Brandenburg, decision of 9\u202fJanuary\u202f2025\u202f\u2013\u202f12\u202fV\u202f12130\/24 as well as Fiscal Court Baden\u2011W\u00fcrttemberg, decision of 16\u202fMay\u202f2025\u202f\u2013\u202f5\u202fV\u202f846\/25)\u202fhave assessed the legality of the tax authorities\u2019 approach to the signing-closing problem in interim\u2011relief proceedings (<em>einstweiliger Rechtsschutz<\/em>). Both courts rejected applications to suspend enforcement of the double real estate transfer tax assessments\u202f(for signing and closing) and found no serious doubts as to the legality of the administrative practice.<br \/>The BFH has now taken a different view in its much\u2011discussed decision of 9 July\u202f2025\u202f(Az.\u202fII\u202fB\u202f13\/25). The case concerned whether, in a\u202ftransfer of shares in a real estate-owning corporation, two separate transactions subject to real estate transfer tax arise if signing and closing occur at different times. All shares in a company holding real estate in Germany were transferred; signing and closing took place on different dates. The real estate transfer tax notification was timely filed for signing, but not for closing.<br \/>The tax office assessed real estate transfer tax twice (pursuant to section 1 para. 3 no 1 GrEStG for signing and pursuant to section 1 para. 2b sentence 1 GrEStG for closing). The BFH expressed serious doubts about the legality of this administrative practice and suspended enforcement. According to the BFH, there are serious doubts regarding the legality of a double assessment of real estate transfer tax, at least where, at the time of assessing the tax under section\u202f1 para 3\u202fGrEStG, the tax office was already aware that the closing had taken place. The BFH stated that the subsidiarity of section 1\u202fpara. 3\u202fGrEStG applies to all elements of that section 1\u202fpara. 3\u202fGrEStG and that no temporal limitation can be inferred from the provision. According to the court, the introduction of section\u202f16\u202fpara. 4a\u202fGrEStG did not eliminate the existing subsidiarity of section 1\u202fpara. 3\u202fGrEStG.<br \/>The Federal Fiscal Court has maintained this approach in subsequent decisions. For the same reasons, in its decision of 27\u202fOctober\u202f2025\u202f(Case\u202fNo.\u202fII\u202fB\u202f47\/25), the Court granted suspension of enforcement of the tax assessment for the signing in connection with an acquisition transaction under section\u202f1\u202fpara.\u202f3\u202fno.\u202f3\u202fGrEStG.<br \/>However, it must be noted that challenging the wrong assessment can have serious consequences: In the BFH\u2019s decision of 16\u202fSeptember\u202f2025\u202f(Az.\u202fII\u202fB\u202f23\/25), the taxpayer mistakenly contested the assessment for closing\u202f(pursuant to section 1 para. 2b GrEStG)\u202finstead of the assessment for signing\u202f(pursuant to section 1 para 3 GrEStG). The BFH refused to suspend enforcement in this case, holding that there were no serious doubts as to the legality of the assessment under section 1 para. 2b\u202fGrEStG. The fact that the taxpayer had already paid tax once under section 1 para 3\u202fGrEStG did not change this outcome, as section 1 para 2b\u202fGrEStG is not subordinate to section 1 para. 3\u202fGrEStG. The taxpayer could thus have avoided double taxation only by obtaining cancellation of the tax assessed under section 1\u202fpara. 3\u202fGrEStG pursuant to section\u202f16\u202fpara. 4a\u202fGrEStG. However, as he failed to give notice within the deadline, this option was unavailable, meaning that he had to accept the double assessment of real estate transfer tax.<\/p>\n<h2>III. Practical note<\/h2>\n<p>The BFH\u2019s decision was issued in proceedings for interim relief. A decision in the main proceedings has not yet been delivered. The tax authorities continue to adhere to the (identical) decrees of the supreme state tax authorities dated 5 March2024 (BStBl 2024 I, S. 383), and thus are likely to maintain their position that \u201cdouble\u201d taxation may arise in signing-closing cases. As a result, the principle of taking the safest course dictates that real estate transfer tax events should continue to be duly and timely reported to the tax office to preserve the option of seeking cancellation under section 16 para. 4a\u202fGrEStG.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1z650p9-6d0ed3ee654a2b159bd22e589a78d404\">\n.flex_column.av-1z650p9-6d0ed3ee654a2b159bd22e589a78d404{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1z650p9-6d0ed3ee654a2b159bd22e589a78d404 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter 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style=\"list-style-type: none;\">\n<ul class=\"sy-list-margin\">\n<li><a href=\"https:\/\/honert.de\/en\/taetigkeitsgebiete\/transaction-tax\/\">Transaction Tax<\/a><\/li>\n<li><a href=\"https:\/\/honert.de\/en\/taetigkeitsgebiete\/asset-management-and-succession-planning\/\">Asset Management and Succession Planning<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-17wnxyl-39bd4dc6f7a0bda3553570142dcaba6b\">\n#top .hr.hr-invisible.av-17wnxyl-39bd4dc6f7a0bda3553570142dcaba6b{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-17wnxyl-39bd4dc6f7a0bda3553570142dcaba6b hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-wv93nx-4d3919f0d419059be39422857631ac8a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock hide_on_print'  itemprop=\"text\" ><h2>Downloads<\/h2>\n<p><a href=\"#\" onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/10387?pdf=10387\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10387'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>In its decision of 9\u202fJuly\u202f2025\u202f(Az.\u202fII\u202fB\u202f13\/25), the German Federal Fiscal Court\u202f(Bundesfinanzhof\u202f\u2013\u202fBFH) expressed doubts as to whether real estate transfer tax\u202f(Grunderwerbsteuer) may be assessed twice if the signing\u202f(entering into the purchase agreement) and closing\u202f(transfer of ownership of the shares) of an acquisition of shares in a\u202fGerman limited liability company (GmbH) occur at different times and the tax [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[267],"tags":[],"class_list":["post-10387","post","type-post","status-publish","format-standard","hentry","category-2025-q4-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/10387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/41"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=10387"}],"version-history":[{"count":6,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/10387\/revisions"}],"predecessor-version":[{"id":10395,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/10387\/revisions\/10395"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=10387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=10387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=10387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}