PKF-Blog

When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]

Capital gains on personal property are not generally subject to income tax. Even the capital gain on a property that was used to generate income from […]

According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to tenants to compensate them for moving out […]

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

If extensive maintenance and modernisation measures are carried out at rental properties within three years of acquiring them then there would be a […]

If property that is held in private assets is sold before the end of the ten-year speculation period then the appreciation in value that is realised […]

In the case of inheritance, while it is possible to transfer an owner-occupied home to the remaining spouse free of inheritance tax, nevertheless, […]

The draft of the 2022 Annual Tax Act (Jahressteuergesetz, JStG) contains – besides many other changes (please see our previous report) – amendments to […]

Those who buy rental properties are generally interested in allocating as high a share of the purchase price as possible to the building because only […]