The German UBO Register: Extended Transparency Rules for Foreign Entities Directly or Indirectly Owning German Real Estate Reporting Their Ultimate Beneficial Owners

Journal
Full, M.; Broemel, K.; Lorenz, K.; Reisner, F-J.; Sturm, S.
Germany; International
Bulletin for International Taxation 2023 (Volume 77), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article considers the implications of the extended transparency rules for foreign entities directly or indirectly owning German real estate to report their ultimate beneficial owner (UBO) to the German UBO Register.