Leases and transactions
Share deal
Purchase of the company that owns the property instead of the property itself.
In a share deal, the buyer acquires shares in a property-holding company. The land register remains unchanged. Real estate transfer tax applies if at least 90% of the shares change hands within ten years. The buyer takes over the company with all its contracts, liabilities and tax risks, which is why due diligence is more extensive.
Advantages and disadvantages
Share deals can speed up the transaction because no transfer of title is required, and existing financing or contracts remain in place. Against this stand legacy liabilities of the company, tax risks and more complex warranty catalogues.
Transfer tax
Since 2021, the transfer of at least 90% of the shares within ten years triggers real estate transfer tax for both partnerships and corporations. Structures with residual shareholdings have therefore become more complex and should be accompanied by tax advice.
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