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

Journal

Author

Full, M.; Broemel, K.; Lorenz, K.; Reisner, F-J.; Sturm, S.

Country

Germany; International

Published Date

May 23, 2023

Issue

Bulletin for International Taxation 2023 (Volume 77), No. 6

DOI

https://doi.org/10.59403/39h7mvs

Document

Go to Tax Research Platform

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.

Quicklinks

Sign In

Single Sign On

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