Germany published the Law amending the Real Estate (Land) Transfer Tax Act in the Official Gazette on 17 May 2021, which was signed into law on 12 May 2021. As previously reported, the law was approved by the German Federal Council (upper house of parliament - Bundesrat) earlier in the month and includes measures to prevent abusive tax arrangements through so-called share deals that are meant to avoid the tax. The law enters into force on 1 July 2021.