Kritische Analyse der Besteuerung indirekter Grundstücksübertragungen

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Abstract Due to constantly increasing tax burdens and numerous successive legal adjustments, the real estate transfer tax is becoming increasingly relevant. While demands for legal reform in this respect are becoming louder, the goal of this thesis is to find a consistent, coherent and comprehensible new design for share deal regulations in the context of the real estate transfer tax. Based on a wide variety of case constellations, the study conducts a detailed application analysis of the legal standards for share deals (§ 1, paras. 2a, 3 and 3a of the GrEStG, Germany’s law on the aforementioned tax) de lege lata, followed by an analysis of various alternative proposals in this respect and their eventual implementation. The evaluations are based on a comprehensive catalogue of criteria, including economic effectiveness, planning and legal certainty, and systematic coherence. The study concludes by considering both their incorporation into the real estate transfer tax law and consistency within the overall system of German tax law. Due to the study’s diverse analytical perspectives, its results provide information and new impetus for the current debate on share deals.