On 02/19/2019, long overdue regulations and clarifications regarding the Limited company in Germany were introduced in the form of amendments into the ongoing legislative process for the Brexit Tax Accompaniment Act. The corresponding implementation seems very likely. The Brexit Tax Accompaniment Act would (if the amendments are implemented as proposed) ensure that harsh tax consequences resulting from Brexit are mitigated. For example, it is proposed in the Corporate Income Tax Act to introduce a new § 12 paragraph 4. This would continuously attribute the business assets to the corporate tax entity Limited, clarifying that Brexit alone does not trigger the disclosure and taxation of hidden reserves. Furthermore, a clarification is proposed in the Real Estate Transfer Tax Act. According to this, the Brexit does not trigger real estate transfer tax either, if the Ltd owns real estate.