Month: February 2025
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A Preview for the Real Estate and Construction Sector Based on the Coalition Agreement
1. A More Favorable Tax Regime for Renovation Works The federal government intends to permanently apply the reduced VAT rate of 6% for demolition and reconstruction projects to property developers and construction promoters. This measure aims to prevent developers and promoters from reverting to the 21% VAT rate after the transitional arrangement expires on June…
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Donor children – update following the federal coalition agreement for 2025-2029
In our article of 6 November 2024, we discussed the ruling of the Constitutional Court of 26 September 2024, and its consequences. This ruling states that the current legal provisions regarding professional secrecy and the anonymity of sperm donors should no longer result in a donor child being unable to obtain any identifying or non-identifying…