The supreme tax authorities of the Federal states of Germany have issued identical decrees on the application of Sec. 1 para. 3a of the Real Estate Transfer Tax Act (identical decrees dated September 19, 2018 – IV C7 – S 4501/13/10001:002). In 2013 Sec. 1 para. 3a of the Real Estate Transfer Tax Act introduced a new and separate fictitious criterion for taxable events in connection with Real Estate Transfer Tax. Based on the new criterion transactions within so-called Real Transfer Tax Blocker structures (REIT-Blocker) are now subject to taxation. With the current identical decrees the supreme tax authorities clarify specific aspects of the new rule.