News from our German firm, Flick Gocke Schaumburg


Foreign investors with direct or indirect ownership of German real estate must comply with extended UBO reporting requirements before the 30 June 2023 deadline.


Legal provisions on extended reporting requirements were introduced in December 2022 with the Sanction Enforcement Act II for the purposes of the German Transparency Register.  Prior to that, foreign entities had to report their ultimate beneficial owner (“UBO” ) to the German Transparency Register if they acquired real estate in Germany. The new reporting requirements also apply to existing ownership of German real estate.


In a recent blog, Matthias Full, Anne-Catherine Lorek LL.M, Franz-Joseph Reisner and Dr. Susann Sturm from our German firm Flick Gocke Schaumburg, outline the detail of these new reporting obligations. Find out more here.

Thank you for downloading

For similar content to our Global Guide, subscribe to our mailing list and keep up to date.

* indicates required
Crosshairs Icon

Article tags

Germany | Real Estate Tax


Keep up to date with news, views and insights from Taxand