Mondaq Europe - Germany: Real Estate and Construction
Jones Day
On May 8, 2019, the German Federal Ministry of Finance published a draft tax bill, which amongst numerous other measures, provides for a severe tightening of the German real estate transfer tax rules for share deals.
Mayer Brown
The following table provides an overview of the current status of the real estate transfer tax rates in the individual federal states (25 March 2019).
Mayer Brown
In practice, when constructing buildings on a property ("Main Property") borders are often built over, intentionally or accidentally ...
Mayer Brown
If a property is not connected to a public road directly and, for legal or actual reasons and it is also not reachable by constructing a private street on the property itself ...
Mayer Brown
The German Civil Code (Bürgerliches Gesetzbuch, BGB) stipulates the mandatory form of notarisation for a contract which has as its object the obligation ...
SKW Schwarz
In order to increase their returns, investors have increasingly terminated (housing) rental agreements with social institutions in the assisted living sector in recent years.
SKW Schwarz
In den letzten Jahren haben Investoren vermehrt zwecks Renditesteigerungen die (Wohnraum-)Mietverträge mit sozialen Trägern im Bereich des Betreuten Wohnens gekündigt.
Mayer Brown
The Federal Court of Justice had to decide on the insolvency avoidance of the transfer of a lease agreement to an affiliated company of the debtor.
Mayer Brown
The written form as required for long-term lease agreements is already observed if the lease agreement is documented in two (identical) written copies, which are each signed by only one of the parties, even if the copies are subsequently not sent to the respective other party.
Mayer Brown
Lease agreements which are concluded for a duration of more than one year require the written form, Section 550 Sentence 1 BGB.
Mayer Brown
The following example should illustrate the possible consequences if a purchase agreement contains no or only incomplete provisions in cases where a pre-emptive right is exercised:
Mayer Brown
On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on several measures to aggravate the implementation of tax structures...
Mayer Brown
In February, we published an article on High Yield Bonds by German Real Estate Companies, in which we noted the increasing convergence / overlap between traditional real estate finance...
Jones Day
A decision by the German Federal Court of Justice has made null and void written form defect-curing clauses in lease agreements.
Tranio
Tenant rights in Germany are well protected by law and contain clauses that limit landlord rights.
Tranio
In 2015, foreign buyers were responsible for over 50% of all commercial property investments and made history by injecting €78.4 billion into the market, beating the record set in 2007.
Mayer Brown
As the largest economy in Europe, Germany is an interesting place for real estate investments. The German market provides a sustainable growth in several asset classes and cities.
Mayer Brown
With the Tax Amendment Act of 2015, the legislature clearly rejected the view of the BFH that an economic perspective with reference to sec. 39 AO is crucial to the assessment of an indirect change of shareholders under sec. 1 para. 2a GrEStG.
Mayer Brown
Mit dem Steueränderungsgesetz 2015 erteilt der Gesetzgeber der Ansicht des BFH, dass es für die Beurteilung einer mittelbaren Änderung des Gesellschafterbestandes nach § 1 Abs. 2a GrEStG auf eine wirtschaftliche Betrachtungsweise unter Bezugnahme auf § 39 AO ankommt, eine klare Absage.
Reed Smith (Worldwide)
The decision might have impact on commercial lease agreements too.
Most Popular Recent Articles
Mayer Brown
If a property is not connected to a public road directly and, for legal or actual reasons and it is also not reachable by constructing a private street on the property itself ...
Mayer Brown
The following table provides an overview of the current status of the real estate transfer tax rates in the individual federal states (25 March 2019).
Mayer Brown
The following example should illustrate the possible consequences if a purchase agreement contains no or only incomplete provisions in cases where a pre-emptive right is exercised:
Mayer Brown
The German Civil Code (Bürgerliches Gesetzbuch, BGB) stipulates the mandatory form of notarisation for a contract which has as its object the obligation ...
Mayer Brown
In practice, when constructing buildings on a property ("Main Property") borders are often built over, intentionally or accidentally ...
Jones Day
A decision by the German Federal Court of Justice has made null and void written form defect-curing clauses in lease agreements.
Mayer Brown
In February, we published an article on High Yield Bonds by German Real Estate Companies, in which we noted the increasing convergence / overlap between traditional real estate finance...
SKW Schwarz
In order to increase their returns, investors have increasingly terminated (housing) rental agreements with social institutions in the assisted living sector in recent years.
SKW Schwarz
In den letzten Jahren haben Investoren vermehrt zwecks Renditesteigerungen die (Wohnraum-)Mietverträge mit sozialen Trägern im Bereich des Betreuten Wohnens gekündigt.
Mayer Brown
Lease agreements which are concluded for a duration of more than one year require the written form, Section 550 Sentence 1 BGB.
Mayer Brown
On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on several measures to aggravate the implementation of tax structures...
Mayer Brown
The written form as required for long-term lease agreements is already observed if the lease agreement is documented in two (identical) written copies, which are each signed by only one of the parties, even if the copies are subsequently not sent to the respective other party.
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