Die Berechnung der Grunderwerbssteuer kann sich in der Praxis als schwierig gestalten. Auf den ersten Blick jedoch scheint die Sache einfach: Beim Erwerb von Grundstücken ist regelmäßig Grunderwerbssteuer zu zahlen. Doch was ist eigentlich ein Grundstück im steuerrechtlichen Sinne? Die Frage scheint einfach beantwortet: Grundstück im steuerrechtlichen Sinne ist gem. § 2 Abs. 1 S....Read More
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