Tax aspects of investing in real estate in Germany

Journal
Author
Angermann, F.
Country
Germany
Published Date
Issue
Bulletin for International Taxation 2000 (Volume 54), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Discusses the most important tax aspects of acquiring, holding and disposing of real estate situated in Germany. First considers the German taxes relevant for this purpose and the vehicles suitable for investing in real estate in Germany. Then examines the tax consequences of buying, owning and selling real estate in Germany. The tax treatment of both resident and non-resident investors is considered, but the emphasis is on non-resident investors.