Bock:Grunderwerbsteuergesetz Kommentar

Now in its 12th edition: This NWB commentary provides you with a comprehensive understanding of the specialized area of property transfer tax and offers answers to all practical questions that may arise. The commentary focuses on the essentials, raises awareness of issues, and presents practical solutions through critical engagement with the current state of opinion in literature and jurisprudence. Interconnections with other types of taxes are also addressed. The editor and authors are all experienced practitioners and excellent experts in the field. The commentary stands out for its clear systematic structure and concise, practice-oriented presentation. Preceding content summaries ensure quick navigation. Simple yet concise examples facilitate understanding. Recent legislative changes as well as the latest rulings from the European Court of Justice, the Federal Constitutional Court, and the Federal Fiscal Court are taken into account, along with property transfer tax-relevant announcements from the tax administration.