With its decision dated 30 May, 2017, the German Federal Fiscal Court referred to the European Court of Justice (“ECJ”) several questions on the potential state aid qualification of the tax exemption according to Sec. 6a of the German Real Estate Transfer Tax Act. This provision – under specific circumstances – exempts group restructurings involving property holding companies, which as such generally qualify as a taxable acquisition under the German Real Estate Transfer Tax Act, from taxation.