Germany: Real Estate

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Article
Germany Introduces Solar Requirements For Buildings And Covered Parking Areas
Germany is rolling out nationwide solar installation requirements for buildings starting January 1, 2027, as part of its Building Modernization Act implementing EU Energy Performance of Buildings Directive obligations. The phased requirements will progressively extend from new public non-residential buildings to residential properties and parking areas through 2031, with technology-neutral provisions allowing both photovoltaic and solar thermal systems installed on roofs or elsewhere on the property.
Germany Environment
JD
Jones Day
Article
The End Of The Signing Closing Issue: The New Rules On German Real Estate Transfer Tax In Share Deals
Germany has enacted significant reforms to its real estate transfer tax rules for share deals, addressing the controversial issue of double taxation that previously arose when signing and closing occurred at different times. The new legislation establishes a clear hierarchy between tax provisions and extends notification periods, fundamentally changing how M&A transactions involving real estate-owning companies are taxed.
Germany Tax
AO
A&O Shearman
Article
Germany’s Building Modernisation Act: A Vast Impact Ahead On The (Green) Energy Supply
On 13 May 2026, the German federal cabinet approved the following draft legislation: Act Amending the Building Energy Act; Amending the Building Electromobility Infrastructure Act; and Amending Further Provisions in the Heating Sector. Its centrepiece is the new Building Modernisation Act. The federal government's original target of entry into force by 01 July 2026 now appears unlikely given the parliamentary process ahead. 
Germany Real Estate
GGI Global Alliance
Article
Portuguese Real Estate Transfer Tax On Restructurings Violates EU Law – Signal Effect For Germany
The Court of Justice of the European Union ruled that Portugal's real estate transfer tax on restructurings violates the Capital Duty Directive when applied to share contributions in companies holding real estate. This landmark decision has significant implications for German real estate transfer tax law, where similar provisions exist for share deals involving property-holding companies, potentially rendering certain tax assessments incompatible with EU law.
Germany Tax
SR
McDermott Will & Schulte
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