Abstract
The taxation basis for income derived from real estate property in Germany is determined in accordance with the provisions of German Income Tax Law. The taxable income may result from current income or capital gains and is levied irrespective, whether the owner is a private individual or a company, resident or non-resident in Germany.
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© 2012 Springer-Verlag Berlin Heidelberg
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Schnädter, H., Prang, I. (2012). German Tax Environment of Real Estate. In: Mütze, M., Senff, T., Möller, J. (eds) Real Estate Investments in Germany. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-19100-8_10
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DOI: https://doi.org/10.1007/978-3-642-19100-8_10
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Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-19099-5
Online ISBN: 978-3-642-19100-8
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