3. July 2026 The Federal Ministry of Finance comments on the stricter regulations for (foreign) property funds – is it time to embrace more bureaucracy? In a letter dated 24 November 2025, the BMF set out the tax authorities’ view on the new legal situation. According to this, it is already detrimental if one of the two conditions is met, i.e. if either the sale of the property or the income from letting is tax-exempt or subject to a substantial tax exemption. read more
