On April 21, 2021, not only was the much-discussed Fourth Law for the protection of the population in the event of an epidemic situation of national significance (keyword "Corona Emergency Brake") passed in the German Bundestag, but the Real Estate Transfer Tax Reform, which has received far less attention in the media, was also passed in the 2^nd and 3^rd readings. The amendment of the Real Estate Transfer Tax Act had been on the legislator's agenda for some time. As early as June 2018, the Conference of Finance Ministers of the federated states had prepared a report and submitted it to the Federal Ministry of Finance for the preparation of a draft bill. A key element of the proposed reform is the tightening of the regulations on the transfer of real estate in the case of share deals. However, the adoption of the draft bill prepared by the Federal Ministry of Finance was then postponed, as there was still a need for coordination in particular with regard to the supplementary provisions of Section 1 (2b) GrEStG-E for corporations. After almost 3 years, the German Bundesrat has now approved the law.