Notary Dr. Heinze has published an article in the journal “Deutsches Steuerrecht” (DStR) The article deals with questions of the so-called tax clearance certificate according to § 22 of the law on real estate transfer tax (GrEStG). The article is printed in booklet 31 on page 1643. The questions dealt with there show in certain cases, after transformations such as mergers, a way to carry out a sale of real estate in a legally secure manner, even if clearance certificates have been delayed.

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