Compliance - annual financial statements, tax returns and real estate transfer tax for real estate
For real estate investors, compliance with regulations is crucial to minimise legal and financial risks. We will support you in preparing your annual financial statements and tax returns as well as in the timely fulfilment of real estate transfer tax notifications. Our expertise in property tax law will ensure that you meet all legal requirements reliably and efficiently.
Annual financial statements and current tax returns for companies
Separate and uniform determination, corporate income tax, trade tax, VAT – in addition to the obligation to draw up annual financial statements, companies are subject to fulfil extensive reporting obligations. Added to this is the obligation to submit advance VAT returns throughout the year. We will be happy to prepare the documents for you and offer you advice based on our expertise. Our many years of experience in property tax law mean that we know what to look out for when it comes to the special aspects of asset-managing companies or the extended property deduction for trade tax purposes.
Real estate transfer tax notification
Real estate transfer tax is not only incurred in the case of an asset deal but can also arise when shares in property-owning companies are transferred (share deal). In this case, the taxpayer is obliged to notify the tax office. The fulfilment of these notification obligations has become very complex. As a rule, several notifications must be submitted and the deadline of 14 days is very tight. Non-compliance with this obligation can have far-reaching consequences and, among other things, lead to multiple real estate transfer tax liabilities. This makes it all the more important to have experts at your side. We will keep an eye on the legal requirements for you and support you in meeting your notification obligations in a timely manner.
Our experts for property tax law
Tax returns for property valuation
Whether for inheritance, gift or real estate transfer tax purposes – property valuations are required time and again. We offer you our professional expertise in the appropriate valuation method and the decisive parameters, and we will prepare the necessary tax returns for you.
Land tax change notification
Property owners are obliged to report any changes in the actual circumstances that affect the amount of the land tax value, the type of property or the type of land. This notification must be submitted by the taxpayer without being asked by 31 January of the year following the change in circumstances. In Bavaria, Hamburg and Lower Saxony, the deadline is 31 March of the following year. We are your point of contact for any questions regarding the duty of notification or the preparation of the notification itself.
Special investment funds
Comprehensive tax returns for investors must be prepared regularly and submitted to the relevant tax office within four months of the end of the financial year by special investment funds. In addition to this, capital gains tax returns for dividends, dividend-equivalent income and sales of shares by investors must be submitted to the tax office in a timely manner. We offer support to special investment funds in complying with tax compliance requirements.
Investment funds
Investment funds that do not qualify as special investment funds for tax purposes must submit capital gains tax returns for dividends, sales of shares and the advance flat rate. We can also support investment funds in calculating the advance flat rate.
