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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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