Two weeks ago, the supreme tax authorities of the federal states published their decrees on the application of § 1(2)(a) of the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz) for changes in the shareholder partnerstructure of partnerships and § 1(2)(b) of the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz) for changes in the shareholder structure of corporations. There are positive and surprising developments to report. We would like to highlight some aspects of the decrees here, in particular the new developmentsfor corporations.