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On 10 April 2018, the German Federal Constitutional Court (BVerfG) announced its decision in relation to standard rateable values for the assessment of property tax. The court ruled that the provisions of the German Valuation Act (BewG) for the standard rateable valuation of property in the states of former West Germany have been incompatible with […]
Fund Structures and German Taxation at a Glance Although decisions on investments in real-estate are not primarily tax driven, taxation plays an important roll. Not only the recent BEPS discussion but also further aspects of transfer-pricing, interest deduction and loss utilization play an increasing role in international tax structures. Last but not least another important […]
Also this year LM will be present at Munich EXPO REAL 2016. If you would like to meet for an individual conversation on this occasion, we will be happy to talk to you from October 4th to 6th 2016. Please contact our office manager to arrange your appointment. Tags: Real Estate By Thomas Jäger, Steuerberater, published […]
Also this year LM will be present at Munich EXPO REAL 2014. If you would like to meet for an individual conversation on this occasion, we will be happy to talk to you either on October 7th or 8th 2014. Please contact our office manager to arrange your appointment. Tags: Real Estate By Thomas Jäger, […]
Refund of property tax on real-estate according to the Federal Real Estate Tax Act Real estate lessors whose property is vacant for a longer period can reclaim a part of their paid property tax on real-estate. How to apply for the refund of property tax on real-estate? The major requirement for the refund is […]
A European Court of Justice ruling in October 2011 (case C-248/09) has opened up the possibility of certain “old cases” becoming eligible for a refund of German capital gains tax. This applies to corporations with a limited tax liability which have their principal place of business and management in an EU/EEA state and no more […]
As Germany’s federal states continue to increase real estate transfer tax (Grunderwerbsteuer), many companies – especially those planning to purchase real estate at year end – are keen to find out what they can do to benefit from the old (lower) tax rates. Real estate transfer tax (Grunderwerbsteuer) in Germany was originally set at […]
The acquisition in German companies can be structured directly as asset deal or indirectly by acquiring shares in a legal entity (share deal). Click here to download, (15kB) Contact: Robin Friedrich, Auditor, Tax Advisor Tags: Share deal tax, Asset deal tax, Purchase price agreement By Robin Friedrich, Auditor, Tax Advisor, published 2014-01-17
Also this year LM will be present at Munich EXPO REAL 2013 If you would like to meet for an individual conversation on this occasion, we will be happy to talk to you either on October 8th or 9th 2013. Please contact our office manager to arrange your appointment. Tags: Real Estate By Thomas […]
If a firm provides a company car to an employee for private use (private trips, trips from the employee’s home to the workplace, trips home to visit family), this will be subject to VAT. According to the German Federal Ministry of Finance (BMF) the provision of the vehicle should generally (as part of the work […]