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Nexia Ebner Stolz

Tax Advice

Property Tax

Despite rising land, construction and real estate prices, do you consider an investment in real estate to be lucrative in the current interest rate and investment environment? Particularly as the demand for housing in areas with high population density is growing significantly!

Just as in other fields, nume­rous hurd­les must be over­come in order to avoid disa­strous tax con­se­qu­en­ces in the con­struc­tion, acqui­si­tion, mana­ge­ment and sale of real estate. What star­ted out as a mere invest­ment can quickly turn into busi­ness acti­vity. VAT might not be deduc­ti­ble as input tax as expec­ted. Pro­perty trans­fer tax must be opti­mi­zed on acqui­si­tion or restruc­tu­ring, and the trans­fer of pro­perty assets to the next gene­ra­tion must also be care­fully plan­ned with fore­sight.

Regard­less of whe­ther you are an inves­tor or a real estate com­pany – we'll work with you to deve­lop the right solu­tion for all rele­vant issues: from ans­we­ring indi­vi­dual tax-rela­ted ques­ti­ons, to assis­ting you in purcha­sing real estate and the rela­ted finan­cing, to the sale of the pro­perty when the time comes. We are happy to advise you on the struc­tu­ring of real estate funds, pro­perty-owning com­pa­nies and REITS - both domesti­cally and inter­na­tio­nally as part of our Nexia net­work of advi­sors.

Our ser­vices at a glance

  • Tax struc­tu­ring of real estate tran­sac­ti­ons (sales, invest­ments and acqui­si­ti­ons)
  • Tax clau­ses in asset or share deals, inclu­ding heri­ta­ble buil­ding rights and finan­cing con­tracts
  • Con­duc­ting tax due dili­gence
  • Tax opti­miza­tion of invest­ment struc­tu­res (at the com­pany and pro­perty level) of all legal forms and types, inclu­ding direct invest­ments, fund struc­tu­ring (clo­sed and open-end funds as well as spe­cial funds), debt and equity invest­ments
  • Tax opti­miza­tion of your real estate port­fo­lio and pro­cess imp­le­men­ta­tion
  • Ongoing tax advice on all aspects of your day-to-day busi­ness ope­ra­ti­ons
  • Advice on defense and enfor­ce­ment, inclu­ding assi­s­tance during tax audits, out-of-court and in-court appeals, law­suits and legal pro­tec­tion pro­cee­dings (tax courts in the Ger­man sta­tes, Federal Tax Court, Gene­ral Court of the EU, ECJ)
  • Spe­cial VAT con­sul­ting, inclu­ding risk assess­ments and docu­men­ta­tion under § 15a of the Ger­man VAT Act
  • Real estate acqui­si­tion tax struc­tu­ring advice
  • Advice on estate suc­ces­sion, inclu­ding inhe­ri­tance and gift tax
  • Vol­un­tary dis­c­lo­sure of tax lia­bi­li­ties
  • Annual tax returns (inclu­ding annual finan­cial sta­te­ments and tax balance sheets) for all types of tax as well as monthly and quar­t­erly returns (VAT, pay­roll tax)
  • Finan­cial and pay­roll acco­un­ting, inclu­ding pre­pa­ra­tion of pay­ment tran­sac­ti­ons
  • Tax opti­miza­tion of invest­ment struc­tu­res (com­pany and pro­perty level)
  • Book­kee­ping, pre­pa­ra­tion of annual finan­cial sta­te­ments and tax returns
  • Advice on pro­perty tax and pro­perty trans­fer tax
  • Spe­cia­list invest­ment tax advice, in parti­cu­lar on tax tran­s­pa­rency
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