Providing good and practical tax advice concerning real estate requires experience and special knowledge in many legal areas to do with tax. The more holistic the application of these individual legal areas, the more sustainable the tax savings.
Our experienced property tax law specialists guide you safely through your property projects and provide resilient support. They react to changed framework conditions in good time and ensure that changes in property tax law are used to your advantage.
We act for you in the property tax law area:
Inheritance tax exemption for housing companies
The legislator intended to free housing companies from inheritance tax (gift tax) for company assets. The Federal Fiscal Court is of the view that the legislator has not succeeded in this due to a different wording of the law. The tax officers have now been instructed not to apply the ruling of the Federal Fiscal Court.
We would be happy to support you to ensure that you get binding confirmation of the future applicability of the inheritance tax exemption for housing companies.
How to: property evaluation for tax purposes
In cases of both inheritance and gifting, the property evaluation follows tax rules for certain property transfer tax operations. The value of the tax-related property value depends decisively on the valuation method used and on certain details. We evaluate the most favourable valuation method for you as well as the tax-reducing details and produce the required tax returns for you.
The land tax reform
The Federal Constitutional Court has declared that the assessment of land tax on dated rateable values to be inconsistent with the German Constitution (Grundgesetz). However, the legislator has been granted a transition period for the reform. The upcoming reform will lead to serious changes. We advise you on the land tax reform initiated by the legislator and its effects for you and your company.
Land tax relief
The law provides for a partial relief of the land tax, for example if the property is unoccupied for a long period of time. Practically, however, there are often cases where this land tax relief is wrongly rejected.
We advise you if you have an entitlement, make a timely submission of the required application and enforce your claim, in the courts if necessary.
Avoiding real estate transfer tax
The sale of shares in a company or the restructuring within the group can trigger real estate transfer tax. The applicable tax rules concerning real estate transactions are changing continuously. We advise you how to avoid real estate transfer tax or how to reduce it to a minimum.
Corporation tax avoidance
Renting and sale of property can become company tax liable, particularly where there are multiple sales (commercial property trade). Stock corporations and commercially-oriented personal companies are always subject to corporation tax when they only rent out their own property.
We can advise you in advance how to avoid corporation tax.
Corporate restructuring: all types of tax at a glance
Corporate restructuring is normally not done for tax reasons. Some of its manifestations are, according to the tax office, not relieved from inheritance tax (capitalist and indirect corporate restructuring).
In terms of capital gains tax, the forced triggering of taxation must be avoided and property transfer tax should be taken into consideration too. Therefore, we advise you taking all relevant types of tax into account.
If you buy property, build it, rent it or sell it, you need high-quality VAT advice. Allow us to optimally design your projects in terms of the VAT liability.
Audit in accordance with § 16 para. 1 MaBV
All builders and construction supervisors who perform licensed activities as defined by the German Industrial Code (GewO) must undergo in accordance with § 16 para. 1 of the German Real Estate Agent and Property Developer Regulation (MaBV) an annual audit in order to ensure that they are meeting their obligations under the MaBV. The audit report is to be delivered to the responsible district administration office (Landratsamt) by 31.12. of the following year at the latest. We would be happy to conduct this audit for you.