German Taxation of Inbound Real Estate Investments

Valentina Farle () and Rainer Schmitt ()
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Valentina Farle: Fachanwältin für Steuerrecht, Steuerberaterin
Rainer Schmitt: K&L Gates LLP

A chapter in Understanding German Real Estate Markets, 2017, pp 201-223 from Springer

Abstract: Abstract This chapter gives an overview of the main aspects of the German principles of taxation relevant for inbound German real estate investments by non-German corporate investors. As a rule, such investments are subject to German (corporate) income tax and solidarity surcharge. The tax structuring usually focuses on mitigating German trade tax and German real estate transfer tax. In the course of the transaction itself, German value added tax issues play a significant role.

Keywords: Income tax; Trade tax; Transfer tax; VAT; Tax liability (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-319-32031-1_15

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DOI: 10.1007/978-3-319-32031-1_15

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