On July 31^st, 2019, the German federal government published its bill amending the Real Estate Transfer Tax Act. In particular, the draft contains new regulations for the long-discussed tightening of the taxation of share deals with the real estate transfer tax.

The amendments were initially introduced in the draft version of a bill to further promote the taxation of electric mobility and to amend further regulations (JStG 2019). They have now been transferred to a separate legislative procedure. The main changes in the real estate transfer tax correspond to the draft adopted by the Finance Ministerial Conference in the middle of last year (see our beinformed from July 12^th, 2018). The measures are scheduled to enter into force on January 1^st, 2020.