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Refurbishment expenses that can be immediately deducted after withdrawal of a residential property

If extensive maintenance and modernisation measures are carried out at rental properties within three years of acquiring them then there would be a […]


Tax-exempt sale of property – Self-use in the year in which the sale takes place is essential

If property that is held in private assets is sold before the end of the ten-year speculation period then the appreciation in value that is realised […]


Tax-optimised transfer of own home to relatives

In the case of inheritance, while it is possible to transfer an owner-occupied home to the remaining spouse free of inheritance tax, nevertheless, […]


Property valuation – Important changes to the German Valuation Act in the 2022 Annual Tax Act

The draft of the 2022 Annual Tax Act (Jahressteuergesetz, JStG) contains – besides many other changes (please see our previous report) – amendments to […]


Property purchases – New guideline for the apportionment of the purchase price

Those who buy rental properties are generally interested in allocating as high a share of the purchase price as possible to the building because only […]


Hidden defects – No warranty claims will arise after a house purchase in the event of insulation defects

Warranty rights are generally excluded in house purchase agreements. In the case of so-called hidden defects, which the vendor is aware of, other […]


Terminating a tenancy for own use

In many cases where tenancies are terminated for own use, the courts rule in favour of the tenants. However, if the landlady provides alternative […]


Cosmetic repairs – Obliging a tenant to renovate is only possible to a limited extent

Last year, the so-called renovation clause received a lot of media attention on account of a ruling by the Federal Court of Justice […]


In the case of properties, do step up models constitute a form of abusive structuring?

Frequently, in the case of property that is rented out and held as taxable assets, the tax depreciation volume has been used up, or the amount of […]


Trade tax exemption – A question of proportionality

Companies that exclusively manage their own real estate are able to file an application to make a reduction to their trading profits so that, […]


Developed real estate – New guideline on the apportionment of the purchase price

When purchasing a rental property, it is generally advantageous for landlords if the local tax office allocates as high a share of the purchase price […]


Renting to close relatives – The average market rent for the local area as an objective benchmark

Income from the letting and leasing of immovable assets and rights also includes, among other things, renting out residential property – frequently at […]


Far-reaching expansion of real estate transfer tax liability as of 1.7.2021

The amendments to the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG), which have been planned for a longer time already, will now […]


Real estate transfer tax – A buyer’s trustee status is not a justification for a tax exemption

Real estate transfer tax is generally incurred when a property is purchased. According to a decision that was recently announced by the Federal Fiscal […]


On the admissibility of coronavirus-induced rent reductions

In recent decisions on commercial lease agreements, two Higher Regional Courts (Oberlandesgericht, OLG) simultaneously ruled on adjustments made to […]


Insolvency – Contesting the sale of a property below value

In the run-up to a looming insolvency, debtors frequently attempt to salvage the available private assets from the clutches of the insolvency […]


Real estate gift - everything or just a bit?

One’s own real-estate property often becomes a burden as one gets older. If selling it is not a option, the idea often is to pass it onto the next […]

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