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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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