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German Taxation of Inbound Real Estate Investments

In: Understanding German Real Estate Markets

Author

Listed:
  • Valentina Farle

    (Fachanwältin für Steuerrecht, Steuerberaterin)

  • Rainer Schmitt

    (K&L Gates LLP)

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.

Suggested Citation

  • Valentina Farle & Rainer Schmitt, 2017. "German Taxation of Inbound Real Estate Investments," Management for Professionals, in: Tobias Just & Wolfgang Maennig (ed.), Understanding German Real Estate Markets, edition 2, pages 201-223, Springer.
    • Handle: RePEc:spr:mgmchp:978-3-319-32031-1_15
    DOI: 10.1007/978-3-319-32031-1_15
    as

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