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When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]

Capital gains on personal property are not generally subject to income tax. Even the capital gain on a property that was used to generate income from […]

According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to tenants to compensate them for moving out […]

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

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

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 […]

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

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

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 […]

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

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

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

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 […]

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

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 […]

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

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

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