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.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
Bibliography
Haase F, Steierberg D (2012) Tax law in Germany. C.H. Beck, München
Jesch T, Schilder A, Striegel A (2009) Rechtshandbuch Immobilien-Investitionen. Verlag C.H. Beck, München
Krämer J (2016) Tax framework for investing by asset classes. In: Just T, Maennig W (eds) Understanding German real estate markets, 2nd edn. Springer, Berlin, Heidelberg, pp 191–200
Krauß H-F (2012) Immobilienkaufverträge in der Praxis. Carl-Heymanns Verlag, Köln
Meyer B, Ball J (2011) Umsatzsteuer und Immobilien. Erich Schmidt Verlag, Berlin
Mütze M, Senff T, Möller J (2012) Real estate investments in Germany. Springer, Berlin, Heidelberg
OFD Frankfurt S 2241 A—107—St 213 vom 12.2.2014, Verfügung betr. Ausländische Personengesellschaften; verfahrensrechtliche Hinweise und Abgrenzungskriterien zu Kapitalgesellschaften.
Schaumburg H (2011) Internationales Steuerrecht. Dr Otto Schmidt Verlag, Köln
Schmitt R, Farle V (2015) Deutsches Internationales Steuerrecht. Verlag C.H. Beck, München
Usinger W, Minuth K (2014) Immobilien—Recht und Steuern. Rudolf Müller, Köln
Usinger W, Schneider H-J (2009) Real property in Germany. Fritz Knapp Verlag, Frankfurt am Main
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2017 Springer International Publishing Switzerland
About this chapter
Cite this chapter
Farle, V., Schmitt, R. (2017). German Taxation of Inbound Real Estate Investments. In: Just, T., Maennig, W. (eds) Understanding German Real Estate Markets. Management for Professionals. Springer, Cham. https://doi.org/10.1007/978-3-319-32031-1_15
Download citation
DOI: https://doi.org/10.1007/978-3-319-32031-1_15
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-32030-4
Online ISBN: 978-3-319-32031-1
eBook Packages: Business and ManagementBusiness and Management (R0)