Dispute of a property-owning private company as part of the division of real estate property, in which withdrawing shareholders were allocated residential property in sole ownership. Unsuccessful contestation of a fiscal authority decision on real estate transfer tax due to a refusal of tax exemption per Section 7 (2) of the German real estate transfer tax code (GrEStG), but successful recourse against the company’s tax consultant because the incurrence of the real estate transfer tax could have been prevented if properly planned.