To ensure that the departure of the United Kingdom of Great Britain and Northern Ireland from the European Union does not lead to a real estate transfer tax burden solely due to an English Limited owning property in Germany, an exemption provision will be added to the Real Estate Transfer Tax Act. To this end, § 4 of the Real Estate Transfer Tax Act is being amended. A new number 6 will be inserted, which reads as follows:

"6. Acquisitions solely based on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union."

Thus, Brexit will become a special exception from real estate transfer tax.